<p>This course covers threshold-level considerations for nonresident tax standards under income tax treaties. Brief review of statutory rues is provided for context, with an overview of the function of tax treaties then provided. Focus is then given to qualification for treaty benefits. Specific treaty standards are then evaluated in detail.</p>
<p>This course will cover the following Topics:</p>
<ul>
<li>Income Tax Treaties - Basic Structure</li>
<li>Income Tax Treaties - Who Can Obtain Benefits?</li>
<li>Tax Treaties - Common Provisions</li>
<li>Permanent Establishments</li>
<li>Permanent Establishment Mechanics</li>
<li>Permanent Establishments in a Digital Economy</li>
<li>Tax Treaties - FDAP Income</li>
<li>FDAP Income Modification Examples</li>
<li>Reporting Requirements</li>
</ul>
<p> </p>
- Teacher: shah data
SKU *: crs-1695160
Sell price $: 0.00
Course Preview:
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Course Short Description:
This course covers threshold-level considerations for nonresident tax standards under income tax treaties.
credit Hours: 2
CPE Credits Awarded *: 2
Approval Status: - None -
Course is for: ** Main Course Library **
Course Duration: 2
Complexity of Content: Foundational
Suppress in lists: No
Last Updated/Reviewed Date: March 4, 2024
Prerequisitses:
No advanced preparation or prerequisites are required for this course.
Learning Objective:
- Explore Income Tax Treaties - Basic Structure and Who Can Obtain Benefits?
- Identify Permanent Establishments, Permanent Establishment Mechanics and Permanent Establishments in a Digital Economy.
- Explore Tax Treaties - FDAP Income and FDAP Income Modification Examples.
Course Type: CPE Course
Format: On Demand
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Tax: Yes
Field of Study: Taxes
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