Description
This course presents an overview of tax treaties and how they are used in structuring transactions and determining the tax impact of cross-border transactions. It discusses the ordering rules for local laws versus treaty laws, and the purpose of the tax treaties in avoiding and eliminating double taxation to promote trade and investment. The participant will learn about planning opportunities to contemplate when structuring foreign operations.
Learning Objectives
Be able to discuss common treaty provisions in the US Model Treaty.
2. Understand typical reduced withholding rates on dividends, interest and royalties.
3. Describe the purpose of income tax treaties in the tax regimes of countries.
4. Acquire a better understanding of the international tax environment.
5. Recognize qualifications for a permanent establishment
6. 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.
7. Ascertain mutual agreement procedures between the taxing authorities of two treaty countries in cases of double taxation.
8. 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.
To complete this course participants need to: While watching the Course or after the Video answer the exam questions below Clicking on the Certificate link will show the course as 100% Complete
A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .
Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/