This live web event has ended. Thank you for attending.
Basic Foreign Certificate Program LIVE: Introduction to Tax Treaties
IRS Program #: X9QQU-T-00914-22-O
CTEC #: 6257-CE-0112
CE: 1 IRS credit & 1 CTEC credit
Speaker: Fernando Juarez Hernandez, EA, LLM
International tax treaties are extremely relevant to determine the correct tax result in cases where taxpayers derive income from abroad or have double tax residence. Tax treaties intend to prevent double taxation, and contain special rules for different types of income such as dividends, interest, business income, among others. This course will provide a detailed analysis of the most relevant rules in a tax treaty, how to interpret a treaty vs. Domestic law, and will discuss the “savings clause” which is unique to U.S. tax treaties.
- Understand best strategies to read and interpret treaties
- Know what to look for when reading treaties
- Understand the Form 8833 treaty exemption
- Understand the saving clause