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Treaties and Other International Agreements: Basic Overview


Total Credits: 2 including 2 Taxes - Technical

Average Rating:
   4.3
Category:
Partner Produced |  Tax
Faculty:
Allison McLeod, CPA, JD
Course Levels:
Basic
Duration:
2 Hours
License:
Access for 30 day(s) after program date.

Dates



Description

This course presents an overview of tax treaties and how they are used in structuring transactions and determining the tax impact of cross-border transactions.  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 participant will learn about planning opportunities to contemplate when structuring foreign operations.

 

Basic Course Information

Learning Objectives
  • Acquire a better understanding of the international tax environment.
  • Describe the purpose of income tax treaties in the tax regimes of countries.
  • Recognize qualifications for a permanent establishment.
  • Be able to discuss common treaty provisions in the US Model Treaty.
  • Understand typical reduced withholding rates on dividends, interest and royalties.
  • Describe the rules by which a taxpayer must disclose a tax position to the IRS for claimed treaty benefits that is in conflict with the IRC.
  • Ascertain mutual agreement procedures between the taxing authorities of two treaty countries in cases of double taxation.
  • Recognize when a company/citizen would need to file Form W8-BEN with the IRS in order to claim treaty benefits for US tax withholding.          

Major Subjects
  • What is a Treaty?
  • Basis of Taxation
  • Permanent Establishment
  • Relationship between treaties and domestic law
  • Model Treaties
  • Competent Authority Agreements

Course Materials

Faculty

Allison McLeod, CPA, JD Related seminars and products: 1


Professor Allison McLeod is currently a full-time Senior Lecturer at the University of North Texas, and has taught classes in Corporate Income Taxes, Multi-jurisdictional Taxation, Individual Taxes, Tax Research, Ethics and Financial Accounting. Prior to going into academia, she worked for 18 years in industry and in a Big Four accounting firm.

 

Professor McLeod earned a law degree from Baylor School of Law, and an LL.M. degree in Taxation from Southern Methodist School of Law.

 

She has been a licensed CPA since 1993 and has been licensed to practice law since 1992.  She is a member of the Professional Ethics Committee for the Texas Society of CPAs and works part time for the Dallas law firm of Grable Martin Fulton, PLLC.

 


Dates

Mon, Mar 22, 2021 - 09:30am to 11:22am EDT
Thu, Apr 29, 2021 - 02:30pm to 04:22pm EDT
Fri, May 14, 2021 - 09:00am to 10:52am EDT
Tue, Jun 15, 2021 - 12:00pm to 01:52pm EDT
Mon, Jul 19, 2021 - 12:00pm to 01:52pm EDT
Thu, Aug 26, 2021 - 02:00pm to 03:52pm EDT
Fri, Sep 24, 2021 - 11:30am to 01:22pm EDT
Wed, Oct 27, 2021 - 09:00am to 10:52am EDT
Mon, Nov 15, 2021 - 02:00pm to 03:52pm EST
Thu, Dec 09, 2021 - 09:30am to 11:22am EST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For

Corporate tax and finance executive, directos, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses that have cross-border operations and issues.

 

 


Original Recording Date 12/2020
Yellow Book No
Course Developer

MICPA


Date Added to Catalog 11/3/2020

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com, (972-377-8199).


Official Registry Statement

Business Professionals' Network, Inc. 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 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: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.


Reviews

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Overall:      4.3

Total Reviews: 3

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