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OnlineITA104 Employment and Related Income

Curious about how expatriates are taxed under tax treaties? This course takes you through both basic concepts and more complicated situations that can arise in practice.
 
Type:
Online Tax Courses
Language:
English
Level:
Intermediate
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.

 

ITA104 Employment and Related Income

Learning objectives

After completing the course you will be able to:

 

  • Understand the importance of tax treaties in dealing with cross-border employment income (including employee stock options) and pensions
  • Be aware and understand the areas of potential difficulty in connection with the interpretation of the undefined terms used in Article 15 of the OECD and UN Models
  • 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

Level

Intermediate
 
Delivery method
QAS Self study
 
Field of study
Taxes
 
Course review
This course was last reviewed mid-2016

 

Pre-requisites

This course introduces the tax treaty rules applicable to employment and related income and further examines the more complex concepts. 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.
 
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.
 

Study time 

 

  • 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
  • NASBA (The National Association of State Boards of Accountancy, US) - 11 points
  • NBA (Nederlandse beroepsorganisatie van Accountants) - 11 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, IBFD 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.
 

 

  • Introduction to employment and related income
  • The role of tax treaties
  • General treaty rules on employment income
  • Article 15 – Interpretation issues
  • Pensions
  • Taxation of employee stock options

Authors:

 
  •  
    Shee Boon Law is Head of Knowledge at DLA Piper’s International Tax Group, where he is responsible for promoting and representing the technical expertise of the International Tax Group to...

 

Other Contributors:

 
  • Joel Cooper
    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...
  • Frank Pötgens is a tax lawyer at De Brauw Blackstone Westbroek in Amsterdam with a focus on international and European tax law (including cross-border employee services). In addition, he is a...