This session provides an introduction to income tax treaties and their common uses. The course begins with an overview of how the United States taxes nonresidents, with analysis of common statutory situations/considerations. Then we provide historical background on United States tax treaties, the ongoing relevance of the U.S. model treaty, and interaction between statutory and treaty rules. The seminar then reviews the interplay between statutory and treaty terms, and how the latter can be used to reduce both the scope of U.S. tax and specific tax rates.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)