US Tax Treaties

Disruption

Course

US Tax Treaties

  • Format

    Course - Online

  • Duration

    4h

This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.

Learning outcomes

  • Identify when a permanent establishment exists
  • Determine the attributable business profits to a permanent establishment
  • Recall how U.S. tax treaties determine U.S. tax residency and how it impacts eligibility under the treaty
  • Distinguish how hybrid entities are treated under U.S. income tax treaties
  • Determine the impact a US income tax treaty has on withholding taxes on FDAP
  • Apply the appropriate LOB clause to determine eligibility under a U.S. tax treaty
  • Identify the mechanisms for tax dispute resolution

£79.00 (CIMA members only)

£99.00

VAT calculated on checkout

Product information

Overview

Build a solid foundatioN

This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.

The CPE self-study course focuses on U.S. tax treaties. This is an overview of the U.S. tax treaty definitions and their impact on permanent establishment, business profits, tax residency, hybrid entities, Fixed, Determinable, Annual or Periodic (FDAP) income, limitation on benefits (LOB) clauses, income resourcing, and foreign tax credits.

Who should take this course?

  • Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation

Professional development

This Course - Online offers 4 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:None
Duration:4h
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£79.00 (CIMA members only)

£99.00

VAT calculated on checkout