OnlineITA102 Residence

• Understand the importance of the residence concept as a connecting factor between a taxpayer and a national tax system
• Appreciate the variety of ways in which countries define the residence connection for individuals and companies
• Understand the concept of dual residence and possible consequences of being a dual resident
• Learn how to determine residence for treaty purposes and apply the remaining treaty articles
• Become aware of more complex issues related to residence

   

This 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 and 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: 2 hours
• Self study: 6 hours
• Further reading (optional): 16 hours
• Extra: Video interview with leading tax expert, Prof. Hugh Ault

Access to the course is granted for a period of 8 weeks.

Continuing Professional Education (CPE)

The recommended CPE points for this course are as follows:

• CIOT (The UK Chartered Institute of Taxation) – 8 points

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.