U.S. Tax Treaties
An overview of the U.S. tax treaty definitions and their impact on permanent establishment, business profits, tax residency, hybrid entities and more.
Format
Online
NASBA Field of Study
Taxes
Level
Basic
CPE Credits
4
Author(s)
Heather Mercker, Kyle Brandon
Availability
1 year
Product Number
ITCI25SSO
The impact of U.S. tax treaties
Tax treaties between the United States and other countries affect many areas of international tax for affected taxpayers. In this course, you’ll learn about the many facets of U.S. tax treaties and their impact on:
- Permanent establishment
- Business profits
- Tax residency
- Income sourcing
- And more
This course also explores the U.S. model treaty through in-depth discussions of its many articles.
Part of a comprehensive international tax education
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.
Who Will Benefit
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Key Topics
- Permanent establishment
- Business profits
- Tax residency
- Hybrid entities
- FDAP income
- Limitation on benefit (LOB) clauses
- Income resourcing
- Foreign tax credits
Learning Outcomes
- Identify when a PE exists.
- Recall how U.S. tax treaties determine U.S. tax residency and how it affects eligibility under the treaty.
- Distinguish how hybrid entities are treated under U.S. income tax treaties.
- Identify the mechanisms for tax dispute resolution.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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