OnlineITA101 Fundamentals of Tax Treaties
- ITA101 Fundamentals of Tax Treaties
Learning objectivesAfter completing this course you will be able to:
- Describe the key concepts of the international tax environment
- Identify the aspects of domestic tax systems, which may impact cross-border transactions
- Explain how tax treaties operate and recognize the most important provisions
- Identify the main methods of double taxation relief and discuss how to apply them
- Describe the implications of tax treaties and their commentaries
- Recognize availability and eligibility for tax treaty benefits
- Discuss the tax treaty making process and identify some of the broader policy issues that impact the development of international tax policy.
- Recognize the issues arising from and discuss the principles of tax treaty interpretation
Field of study
Pre-requisitesThis course covers, in detail, the fundamental concepts relating to tax treaties. It is highly recommended for participants with no/limited knowledge of tax treaties, or those with experience in domestic international taxation, who are looking to better understand the role of tax treaties. The course is further suitable for those who have previous experience with tax treaties, who wish to acquire a more thorough understanding. While knowledge/experience in international tax is not a pre-requisite for this course, participants will benefit from having a basic knowledge of the domestic tax law of at least one country, in particular as it relates to cross-border situations.
- Audio lessons: 3.5 hours
- Self study: 9 hours
- Further reading (optional): 9 hours
- Extra: 1 hour of video interview with UN and other international tax experts
Access to the course is granted for a period of 8 weeks.
Continuing Professional Education
The recommended CPE points for this course are as follows:
- CIOT (The UK Chartered Institute of Taxation) – 13.5 points
- NBA (Nederlandse beroepsorganisatie van Accountants) – 14 points
- NASBA (The National Association of State Boards of Accountancy, US) – 10.5 points
The IBFD ITA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State board of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.
In addition, ITA Online courses in many cases qualify for CPE credits pursuant to the rules of a number of professional associations other than those listed above. Participants are encouraged to check with their professional and/or national associations to determine eligibility in this respect.
Read more information on CPE points and accreditation for ITA courses.
For more information regarding administrative policies such as complain and refund, please contact the International Tax Academy via email. Please note that once access to an online course has been granted, a refund will no longer be possible.
Order this course now by selecting 'Register Online' above.
- The international tax environment
- Double tax relief
- How tax treaties operate
- Role and development of model treaties and commentaries
- The making of tax treaties
- Eligibility to treaty benefits
- Interpretation and dispute resolution
- Hugh Ault
- Hugh Ault is Professor of Law at Boston College Law School. He is a specialist in taxation with an emphasis on international...
- Joel Cooper
- Joel Lachlan Cooper is an international tax and transfer pricing specialist with a multidisciplinary education (Law,...
- Patrick Ellingsworth
- Patrick Ellingsworth is a governing trustee of IBFD and a regular instructor in IBFD’s International Tax Academy. Mr...
- Jan de Goede
- Jan de Goede is Senior Principal, Tax Knowledge Management reporting to the CEO of IBFD. He previously held several...
- Michael Lennard
- Michael Lennard is Chief of International Tax Cooperation and Trade in the Financing for Development Office (FfDO) of...
- Stef van Weeghel
- Prof. dr Stef van Weeghel (1960) is a professor of international tax law at the law faculty of the University of Amsterdam. He...
- Wim Wijnen
- Wim Wijnen is Counsel to the Academic Chair of IBFD. He is also a teacher of International Tax Law at Libera Universit...