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OnlineITA101 Fundamentals of Tax Treaties

Gain a better understanding of tax treaties – this course provides a solid grounding in the framework of international tax law and the principles of tax treaties.

 

 
Type:
Online Tax Courses
Language:
Spanish, English, Chinese
Level:
Introductory
Price:
EUR 499 / USD 674 (VAT excl.)
Client offer:
20% discount for IBFD Membership clients and 10% discount for Global Tax Explorer (Plus) clients.
 
Ordering multiple courses: to order more than one online course please view our instructions.
 

 

ITA101 Fundamentals of Tax Treaties

Learning objectives

After completing this course you will be able to:

 

  • List the three levels of international tax environment
  • Differentiate between active and passive income, source and residence taxation and juridical and economic double taxation
  • Determine the operation of double tax treaties by identifying and applying their main rules on allocation of taxing rights and thresholds for source taxation
  • Note the key features of double tax relief under double tax treaties and model tax conventions
  • Define and apply the exemption and the credit method for double tax relief
  • Describe the main differences between the OECD and the UN Model Tax Conventions
  • Identify the key stages of double tax treaty negotiations 
  • Delineate the scope of tax treaties 

Level

Introductory (Basic)

Delivery method
QAS Self study

Field of study
Taxes

Course review
This course was last reviewed in May 2015

Pre-requisites

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 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.
 
While this course is suitable for practising professionals, it is also very useful as additional study material in preparing for the CIOT examination - Advanced Diploma in International Taxation (ADIT – Paper 1). Further information about this qualification can be found at the ADIT website.
 
No advance preparation is needed for this course.
 

Study time 
 

  • Audio lessons: 3.5 hours
  • Self study: 10.5 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:

  • NASBA (The National Association of State Boards of Accountancy, US) - 13 points
  • CIOT (The UK Chartered Institute of Taxation) – 15 points
  • NBA (Nederlandse beroepsorganisatie van Accountants) – 15 points

The International Bureau of Fiscal Documentation (IBFD) 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 boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website.

In addition, International Online Tax 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 International Tax Courses.

For more information regarding administrative policies such as complaints and refund, please contact IBFD International Tax Training 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

 

Authors:

 
  •  Joanna C. Wheeler
    Dr Joanna Wheeler is a senior member of the IBFD academic group and is currently seconded to the University of Amsterdam (UvA) for a large portion of her time. She is the director of the advanced...
  •  
    Séverine Baranger is a Policy Analyst at the OECD-hosted Global Forum on Transparency and Exchange of Information for Tax Purposes. Until October 2013, she was a tax advisor at Loyens &...

 

Other Contributors:

 
  •  
    Hugh J. Ault is Professor Emeritus at Boston College Law School. He has been a visiting professor at a number of foreign universities, most recently serving as Distinguished Visiting Professor at...
  • Joel Lachlan Cooper is Co-Head International Transfer Pricing Group at DLA Piper, based in London, United Kingdom. He provides clients with a fresh perspective on complex transfer pricing matters...
  • Jan de Goede
      Prof. Jan J.P. de Goede, Senior Principal, Tax Knowledge Management, has held several positions at IBFD including Director of the Knowledge Centre. He performs various academic, teaching...
  • Patrick Ellingsworth, retired Executive Vice President – Tax and Corporate Structure for Royal Dutch Shell plc, is a trustee of IBFD and a regular instructor on IBFD tax courses. Until his...
  • Michael Lennard is Chief of International Tax Cooperation and Trade in the Financing for Development Office (FfDO) of the United Nations. This work has a particular focus on ensuring the fairness...
  •  Guglielmo Maisto
    Guglielmo Maisto founded Maisto e Associati in 1991. He is a Professor of international and comparative tax law at the Università Cattolica di Piacenza. He is President of the Italian Branch...
  • Prof. dr Stef van Weeghel is a professor of International Tax Law at the law faculty of the University of Amsterdam. He is also a tax partner and Global Tax Policy leader with...
  • Wim Wijnen is Counsel to the Academic Chair of IBFD. He is also a teacher of International Tax Law at Libera Università Internazionale degli Studi Sociali in Rome, Italy and a part-time...