course

Income Tax Inclusions for Nonresidents: Tax Treaty Modifications

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New Course
2 Hours (On-Demand)
2.0 CPE  
Not currently accepting new students

This course covers threshold-level considerations for nonresident tax standards under income tax treaties. Brief review of statutory rues is provided for context, with an overview of the function of tax treaties then provided. Focus is then given to qualification for treaty benefits. Specific treaty standards are then evaluated in detail.

This course will cover the following Topics:

  • Income Tax Treaties - Basic Structure
  • Income Tax Treaties - Who Can Obtain Benefits?
  • Tax Treaties - Common Provisions
  • Permanent Establishments
  • Permanent Establishment Mechanics
  • Permanent Establishments in a Digital Economy
  • Tax Treaties - FDAP Income
  • FDAP Income Modification Examples
  • Reporting Requirements

 

Learning Objectives
  • Explore Income Tax Treaties - Basic Structure and Who Can Obtain Benefits?
  • Identify Permanent Establishments, Permanent Establishment Mechanics and Permanent Establishments in a Digital Economy.
  • Explore Tax Treaties - FDAP Income and FDAP Income Modification Examples.
Last updated/reviewed: January 10, 2023
Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Income Tax Inclusions for Nonresidents: Tax Treaty Modifications7:24
  Income Tax Treaties-Basic Structure18:08
  Tax Treaty Modification-Who Can Obtain Benefits13:50
  Income Tax Treaties- Common Provisions12:52
  Tax Treaty Modifications-Permanent Establishment11:38
  Permanent Establishment in Digital Economy12:50
  Income Tax Treaties-FDAP Income and Reporting Requirements19:26
CONTINUOUS PLAY
  Income Tax Inclusions for Nonresidents: Tax Treaty Modifications1:36:08
SUPPORTING MATERIAL
  Slides: Income Tax Inclusions for Nonresidents: Tax Treaty ModificationsPDF
  Income Tax Inclusions for Nonresidents: Tax Treaty Modifications Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam