OasisLMS

The impact of U.S. tax treaties

Tax treaties between the United States and other countries affect many areas of international tax for affected taxpayers. In this course, you’ll learn about the many facets of U.S. tax treaties and their impact on:

• Permanent establishment
• Business profits
• Tax residency
• Income sourcing
• And more

This course also explores the U.S. model treaty through in-depth discussions of its many articles.

Part of a comprehensive international tax education

This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation.

This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge.

Learning Outcomes

• Identify when a PE exists.
• Recall how U.S. tax treaties determine U.S. tax residency and how it affects eligibility under the treaty.
• Distinguish how hybrid entities are treated under U.S. income tax treaties.
• Identify the mechanisms for tax dispute resolution.

Key Topics

• Permanent establishment
• Business profits
• Tax residency
• Hybrid entities
• FDAP income
• Limitation on benefit (LOB) clauses
• Income resourcing
• Foreign tax credits

Who Will Benefit

Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.