Course Information

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Tax Research: Researching International Tax Law (Second Edition)
Author: David L. Gibberman

Description:
Due to the increasing number of U.S. companies conducting business outside the United States, Americans working and making investments abroad, foreign companies conducting business within the United States, and foreigners working and making investments in the United States the need for tax advisers to understand foreign tax laws has increased.

This course discusses the special challenges for tax advisers when they research questions involving foreign tax laws.

Topics covered include:

  • Identifying which countries' tax laws must be researched Tax treaties
  • Secondary sources of information about a country's tax laws
  • Administrative interpretations of foreign tax laws
  • Judicial interpretations of foreign tax laws
  • Determining whether a client is a resident or nonresident of a foreign country
  • Determining whether income is foreign-source income Relief from double taxation

Course Details:
Price:  $45.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-3131
Course was last updated on:  09/10/2007
Library:
Learning Center Core

Technical Requirements:
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Credit Available For: Units
CPE 3.00 CPE
CTEC Federal 3.00 CE
Enrolled Agent (Accepted by the IRS) 3.00 CPE
QAS 3.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.