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21WA-3571: Treaties and Other International Agreements: Basic Overview (Webinar)

Date Thursday, December 9, 2021
Time 8:30am - 10:25am
Central Time
Location Online
CPE credits CPE 2.0
Field(s)
of study
Taxes - Technical (2.0)
Fees
Standard Member Fee $79.00
Standard Nonmember Fee $79.00
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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.

Who should take this program?

Corporate tax and finance executive, directos, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses that have cross-border operations and issues.    

Major subjects

  • What is a Treaty?
  • Basis of Taxation
  • Permanent Establishment
  • Relationship between treaties and domestic law
  • Model Treaties
  • Competent Authority Agreements

Learning objective(s)

  • 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.          

Notes:

Course code Code 21WA-3571
Sponsor Business Professionals' Network, Inc.
NASBA ID#: 107810
Level Basic
Format Group Internet Based
Prerequisites Prereq. None
Advance
prep
None
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