Course Information

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U.S. International Taxation: Tax Treaties
Author: Michael S. Schadewald and Robert J. Misey, Jr.

Description:
Tax treaties represent bilateral solutions to the problem of international double taxation. They are created by and apply to both of the countries that are parties to the agreement.

This Course covers the elements of tax treaties using the U.S. Model Treaty (1996) as the example. It explains the operation of U.S. tax treaties in mitigating international double taxation through tax reductions and exemptions on certain types of income derived by residents of one treaty country from sources within the other treaty country.

It also explains disclosure rules, which require any taxpayer that claims the benefits of a treaty by taking a tax return position that is in conflict with the Internal Revenue Code to disclose the position.

Course Details:
Price:  $60.00
Field of Study:  Taxes
Prerequisites:  U.S. International Taxation: Foreign Tax Credits, U.S. International Taxation: Sourcing of Income, and U.S. International Taxation: Tax Jurisdiction or equivalent knowledge.
Level:  Intermediate
CTEC course number:  None
Course was last updated on:  12/01/2006
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Library:
U. S. International Taxation

Technical Requirements:
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Credit Available For: Units
CPE 5.00 CPE
Enrolled Agent (Accepted by the IRS) 5.00 CPE
National Registry Interactive 5.00 CPE
National Registry New Standards 5.00 CPE
QAS 5.00 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.