<p>This course covers threshold-level considerations in the nonresident tax area. Coverage includes initial classification considerations, general scope of United States tax applicable to nonresident taxpayers, overarching treaty interplay considerations, and classification of individuals for transfer tax purposes.<br />
<br />
This course will cover the following Topics:</p>
<ul>
<li>Background Considerations</li>
<li>Income Tax Treaties - Basic Structure</li>
<li>Tax Treaties - Common Provisions</li>
<li>Tax Treaties - FDAP Income</li>
<li>United States Transfer Taxes - Classification</li>
<li>Income Tax Reporting</li>
</ul>
- Teacher: shah data
SKU *: crs-1695162
Sell price $: 0.00
Course Preview:
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Course Short Description:
This course covers threshold-level considerations in the nonresident tax area.
credit Hours: 1
CPE Credits Awarded *: 1
Approval Status: - None -
Course is for: ** Course can be viewed but only enrolled by curriculum
Course Duration: 1
Complexity of Content: Foundational
Suppress in lists: No
Last Updated/Reviewed Date: March 22, 2024
Prerequisitses:
No advanced preparation or prerequisites are required for this course.
Learning Objective:
- Identify Background Considerations.
- Explore Income Tax Treaties - Basic Structure, Tax Treaties - Common Provisions and Tax Treaties - FDAP Income.
- Discover United States Transfer Taxes - Classification.
Course Type: CPE Course
Format: On Demand
Audit & Accounting: No
Careers: No
Ethics (NASBA): No
Excel: No
Finance: No
Human Resources (HR): No
Internal Audit: No
Leadership & Management: No
Marketing: No
Operations: No
Productivity & Tech: No
Risk Management: No
Sales: No
Tax: Yes
Field of Study: Taxes
Other: No
CPA: Yes
CPD-IES7: Yes
CPD-IES8: No
CMA: Yes
CFE: Yes
Yellow Book: No
CGFM: No
CIA: Yes
CRMA: Yes
CPP: No
FPC: No
CTP: No
FP&A: No
CISM: No
CRISC: No
CISA: No
CIST: No
CRFS: No
SHRM-CP: No
SHRM-SCP: No
PHR: No
SPHR: No
GPHR: No
aPHR: No
PHRca: No
PHRi: No
SPHRi: No
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No advanced preparation or prerequisites are required for this course.
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*Prerequisites:
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*Prerequisites:
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*Prerequisites:
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*Prerequisites:
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*Program Location:
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*Prerequisites:
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<td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, <span style="font-size:12px;font-weight:bold;">ID No. 19 ILL 000</span> has been approved for 1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at <a href="http://www.americanpayroll.org/certification/recertification/">www.americanpayroll.org</a>. </span></td>
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*Prerequisites:
No advanced preparation or prerequisites are required for this course.
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*Prerequisites:
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<td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, <span style="font-size:12px;font-weight:bold;">ID No. XXXXXX</span> has been approved for #### CPE credit hours toward IRS Enrolled Agent (EA) continuing education requirements. In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. </span></td>
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<td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
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*Program Location:
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*Prerequisites:
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<td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
<td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
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<td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
<td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
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<td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
<td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
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*Program Location:
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*Prerequisites:
No advanced preparation or prerequisites are required for this course.
~Credit Details:
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<td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
<td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
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*Prerequisites:
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<td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
<td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for 1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
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