Course Information

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U.S. International Taxation: Tax Treaties
Author: Michael S. Schadewald and Robert J. Misey, Jr.

Description:
Tax treaties represent bilateral solutions to the problem of international double taxation. They are created by and apply to both of the countries that are parties to the agreement.

This Course covers the elements of tax treaties using the U.S. Model Treaty (1996) as the example. It explains the operation of U.S. tax treaties in mitigating international double taxation through tax reductions and exemptions on certain types of income derived by residents of one treaty country from sources within the other treaty country.

It also explains disclosure rules, which require any taxpayer that claims the benefits of a treaty by taking a tax return position that is in conflict with the Internal Revenue Code to disclose the position.
Course Details:
Price:  $60.00
Field of Study:  Taxes
Prerequisites:  U.S. International Taxation: Foreign Tax Credits, U.S. International Taxation: Sourcing of Income, and U.S. International Taxation: Tax Jurisdiction or equivalent knowledge.
Level:  Intermediate
Advanced Preparation:  None
CTEC course number:  1075-CE-6117
Course was last updated on:  12/01/06
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Library:
Learning Center Core
U. S. International Taxation

Technical Requirements:
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Credit Available For: Units
CPE 5.0 CPE
QAS 5.0 CPE
Enrolled Agent (Accepted by the IRS) 5.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

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