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U.S. Tax Treaties
Tax
CPE Self-study

U.S. Tax Treaties

An overview of the U.S. tax treaty definitions and their impact on permanent establishment, business profits, tax residency, hybrid entities and more.

$79.20 - $129
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

4

Availability

1 year

Product Number

ITCI21SSO

 Business & partner 
Product Details

Build a solid foundation.

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.

The CPE self-study course focuses on U.S. tax treaties. This is an overview of the U.S. tax treaty definitions and their impact on permanent establishment, business profits, tax residency, hybrid entities, Fixed, Determinable, Annual or Periodic (FDAP) income, limitation on benefits (LOB) clauses, income resourcing, and foreign tax credits.

Key Topics
  • Permanent establishment
  • Business profits
  • Tax residency
  • Hybrid entities
  • FDAP income
  • LOB clauses
  • Income resourcing
  • Foreign tax credits
Learning Outcomes
  • Identify when a permanent establishment exists
  • Determine the attributable business profits to a permanent establishment
  • Recall how U.S. tax treaties determine U.S. tax residency and how it impacts eligibility under the treaty
  • Distinguish how hybrid entities are treated under U.S. income tax treaties
  • Determine the impact a US income tax treaty has on withholding taxes on FDAP
  • Apply the appropriate LOB clause to determine eligibility under a U.S. tax treaty
  • Identify the mechanisms for tax dispute resolution
Credit Info
CPE Credits
Online
4
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$129.00
AICPA Members
Online
$99.00
Tax Section Members
Online
$79.20

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

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6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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Cancellation Policy
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U.S. Tax Treaties
Select from the following options:
Online
$129.00
Nonmember Price
$129.00
Price excluding sales tax
$129.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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