1-Hour CPE: An Introduction to Tax Treaties for CPAs
For Houston based CPA firms, we use a "lunch and learn" format: if you buy lunch, usually at your office, we'll provide you with 1-hour of CPE credit.
If you'd like to schedule a webinar on this topic matter for your firm, please contact us at 832.330.4101.
Program Description: more and more, companies’ and individual’s tax matters cross borders. These multi-jurisdictional transactions and structures are typically governed by tax treaties. Although there are three basic model treaties (the OECDs, the US’ and the UNs), each uses many of the same concepts. This introductory course will provide the viewer with a basic understanding of these concepts.
Program Level: basic/introductory
Advance Preparation: none
Learning Objections: to provide the viewer/participant with a basic, rudimentary knowledge of the OECD Model Tax Treaty. The program will cover the following concepts:
Introduction: a history of tax treaties, taxing nexus, treaty applications and taxes covered
Residency for a Person
Residency for a Corporation
Income Statement Items
Instructional Delivery Method: group internet and live
Recommended CPE credits: 1 hour
Field of Study: international taxation
The Law Office of Hale Stewart is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org