Professional Services Agreements in Construction Live Webinar

U.S. Tax Treaties: What You Need To Know

$199.00

SKU: 410214

Description

Gain a basic understanding on United States tax treaties and how they are enacted.
This program intends to provide attendees with a comprehensive guide to understanding the basics of U.S. income tax treaties, including what tax treaty benefits are available, who is eligible to claim them, and how to claim them. Topics will include potential treatybased positions, limitation of benefits, Forms W8, 8833, and 8802, current developments, and the impact of the new foreign tax credit regulations on claiming a treatybased relief from double taxation.

Date: 2022-12-21 Start Time: 1:00 PM ET End Time: 2:15 PM ET

Learning Objectives

* You will be able to discuss the basics of U.S. income tax treaties.

* You will be able to explain who is eligible to claim tax treaty benefits.

* You will be able to review practical considerations for claiming treaty benefits.

* You will be able to describe the impact of the new foreign tax credit regulations.

An Overview of U.S. Tax Treaties

The Benefits of U.S. Income Tax Treaties

Who Qualifies for These Benefits

Practical Considerations for Claiming Treaty Benefits

Recent Developments Affecting Treaties and Treaty Benefits

AIPB ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Lori Hellkamp-Jones Day

Professional Services Agreements in Construction Live Webinar

U.S. Tax Treaties: What You Need To Know

$219.00

SKU: 406221

Description

Gain a basic understanding on United States tax treaties and how they are enacted.
Income tax treaties play an integral role in international business transactions, impacting taxpayers whose activities cross borders into the jurisdiction of one of the U.S.s many treaty partners. In the uncertain international business environment we currently find ourselves in, its more important than ever for companies to understand the benefits of income tax treaties and how they affect and benefit crossborder planning. This topic will provide you a background of the fundamental aspects of income tax treaties including why treaties are so important, how they are enacted, and how they impact existing domestic legislation. The major treaty provisions of the U.S. Model Treaty will be reviewed so that you will understand how treaties apply to various business activities and crossborder transactions.

Date: 2020-07-29 Start Time: 1:00 PM ET End Time: 2:40 PM ET

Learning Objectives

* You will be able to explain the process by which a treaty is entered into force.

* You will be able to identify the primary provisions of a U.S. income tax treaty.

* You will be able to describe the application of a treaty to a variety of factual circumstances.

* You will be able to recognize the benefits of U.S. tax treaties to international commerce.

General Purpose of Treaties

Legal Basis of Treaties

U.S. Treaty-Making Process

Interpretation of U.S. Treaties

Discussion of Treaty Provisions
• Eligibility for Treaty Benefits
• Residency Rules
• Permanent Establishment
• Business Profits
• Dividends, Interest and Royalties
• Limitation on Benefits
• Administrative Provisions
• Other Provisions

Treaty-Based Return Positions

U.S. Treaty Network

AIPB ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Matt Anzalone-Crowe LLP, Mario A. de Castro – Crowe LLP