Fundamentals of Tax Treaties

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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.

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
  • Identify 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 

Delivery method

QAS Self study

Field of study


Course review

This course was last reviewed in April 2019


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: 11 hours 
  • Further reading (optional)
  • Extra: 30 mins of video interview with international tax experts 

Access to the course is granted for a period of 12 months, from the date of ordering. 

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) – 14 points

If you are a US Enrolled Agent (EA) wishing to collect your IRS CE credits for this course, please click here and fill in your details as requested.

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