Course Description

Tax Treaties and Other International Agreements is a course that will review the international tax environment. This course will describe the purpose of income tax treaties in other countries. This course will review the qualifications for a permanent establishment for tax purposes. This course will review common treaty provisions in the US Model Treaty and discuss their application. Finally, this course will define the reduced withholding rates on dividends, interest and royalties from other countries.

NOTE - This is a Video Self-Study Course

Learning Objectives

At the end of this course, students will be able to:

• Identify the international tax environment.
• Identify the purpose of income tax treaties in other countries.
• Recognize the requires in order to qualify for a permanent establishment.
• Recognize common treaty provisions in the US Model Treaty.
• Identify withholding rates on dividends, interest, and royalties from other countries.

CPE Credits: 2 CPE for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Taxes

Program Prerequisites: None

Advanced Preparation: None

Revision Date: March 21, 2023