U.S. Tax Treaties
Available for 1 year after purchase date
**OnDemand**
4.0 Credits
Member Price $105.00
Non-Member Price $129.00
Overview
An overview of the U.S. tax treaty definitions and their impact on permanent establishment, business profits, tax residency, hybrid entities and more.
Highlights
Key Topics
- Permanent establishment
- Business profits
- Tax residency
- Hybrid entities
- FDAP income
- Limitation on benefit (LOB) clauses
- Income resourcing
- Foreign tax credits
Prerequisites
None
Designed For
Who Will Benefit
Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
Objectives
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.
Non-Member Price $129.00
Member Price $105.00