This course covers threshold-level considerations for nonresident tax standards under income tax treaties.
This course covers threshold-level considerations for nonresident tax standards under income tax treaties. Brief review of statutory rues is provided for context, with an overview of the function of tax treaties then provided. Focus is then given to qualification for treaty benefits. Specific treaty standards are then evaluated in detail.
This course will cover the following Topics: • Income Tax Treaties - Basic Structure • Income Tax Treaties - Who Can Obtain Benefits? • Tax Treaties - Common Provisions • Permanent Establishments • Permanent Establishment Mechanics • Permanent Establishments in a Digital Economy • Tax Treaties - FDAP Income • FDAP Income Modification Examples • Reporting Requirements
Field of Study: Taxes
Lambers, Inc. is a leader in review courses for the EA, AFSP, and CPA exams. Lambers also offers IRS Continuing Education for Tax Preparers and CPE for CPAs. Accounting and finance professionals around the world incorporate Lambers products into their training programs.
J.D., LL.M.
Patrick McCormick is one of the United States’ pre-eminent international tax authorities, publishing his first treatise on nonresident tax in 2021. Patrick is a globally recognized international tax speaker, regularly giving programs to audiences around the world (both in person and virtually) on all aspects of international tax considerations. In 2020 alone, Patrick’s programs on multinational tax issues received more than 100,000 registrations – with the vast majority of those registrants attending multiple programs given by Patrick. In feedback for Patrick’s programs, attendees consistently note that Patrick is their go-to for international tax coursework, in part for his ability to simplify complex international topics.
