Description
<p>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.</p>
<p>This course will cover the following Topics:</p>
<ul>
<li>Income Tax Treaties – Basic Structure</li>
<li>Income Tax Treaties – Who Can Obtain Benefits?</li>
<li>Tax Treaties – Common Provisions</li>
<li>Permanent Establishments</li>
<li>Permanent Establishment Mechanics</li>
<li>Permanent Establishments in a Digital Economy</li>
<li>Tax Treaties – FDAP Income</li>
<li>FDAP Income Modification Examples</li>
<li>Reporting Requirements</li>
</ul>
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