- NY Credits : 1.0
- TX Credits : 1.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 1.0
This course reviews the relevance of income tax treaties when conducting operations outside the United States. It discusses the ordering rules for local laws versus treaty laws, and the purpose of the tax treaties in avoiding and eliminating double taxation to promote trade and investment. The course goes on to review different types of foreign taxing systems to be aware of and provides planning opportunities to contemplate when structuring foreign operations. This course incorporates all relevant portions of the Tax Cuts and Jobs Act. This intermediate level course is most appropriate for the professional with detailed knowledge in tax or the professional seeking to expand his or her knowledge base and who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.
Upon successful completion of this course, the user should be able to:
identify the purpose, general content, and issues related to income tax treaties, and
recognize the different elements of foreign tax systems.