OnlineITA104 Employment and Related Income

• Understand the importance of tax treaties in dealing with cross-border employment income (including employee stock options) and pensions
• Awareness and understanding of the areas of potential difficulty in connection with the interpretation of the undefined terms used in Article 15 of the OECD and UN Models, including the changes in 2010 to the OECD Commentary on the taxation of employment income
• Appreciate the differences between the treaty rules recommended by the OECD and UN Models with respect to the treatment of cross-border pensions
• Understand the impact of treaty rules on cross-border pensions and how they interact with domestic taxation rules on pensions
• Appreciate how benefits derived from employee stock options are dealt with under tax treaties

This course introduces the tax treaty rules applicable to employment and related income. Participants should be familiar with the basic principles of tax treaties in addition to the domestic law of at least one country, in particular as it relates to the taxation of cross-border income of individuals. Participants, particularly those with limited knowledge of tax treaties, are recommended to first complete the course ITA101 Fundamentals of Tax Treaties and ITA102 Residence.

 

• Audio lessons: 5 hours
• Self study: 5 hours
• Further reading (optional): 15 hours
• Extra: 30 min video interview with international tax expert

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) – 10.5 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.