November 21, 2022


Webinar


2 Total CPE Credits

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International Tax Treaties

Learning Objectives

After attending the presentation you will be able to...

  • Acquire a better understanding of the international tax environment.
  • Describe the purpose of income tax treaties in the tax regimes of countries.
  • Recognize qualifications for a permanent establishment
  • Be able to discuss common treaty provisions in the US Model Treaty.
  • Understand typical reduced withholding rates on dividends, interest and royalties.
  • Describe the rules by which a taxpayer must disclose a tax position to the IRS for claimed treaty benefits that is in conflict with the IRC.
  • Ascertain mutual agreement procedures between the taxing authorities of two treaty countries in cases of double taxation.
  • Recognize when a company/citizen would need to file Form W8-BEN with the IRS in order to claim treaty benefits for US tax withholding.

Major Topics

The major topics covered in this class include:

  • Permanent Establishment
  • Limitations on Benefits
  • Territorial v. Non-territorial
  • Researching treaties
  • Interpreting treaty provisions
  • Model treaty provisions
  • Compliance issues

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

Corporate tax and finance executives, directors, managers and staff, CPAs, CAs, Enrolled Agents, accountants, attorneys and business/financial advisors who work with cross-border operations.

Provider

CPA Crossings

This event has ended.