Be able to discuss common treaty provisions in the US Model Treaty.

Understand typical reduced withholding rates on dividends, interest and royalties.

Describe the purpose of income tax treaties in the tax regimes of countries.

Acquire a better understanding of the international tax environment.

Recognize qualifications for a permanent establishment

Describe the rules by which a taxpayer must disclose a tax position to the IRS for claimed treaty benefits that is in conflict with the IRC.

Ascertain mutual agreement procedures between the taxing authorities of two treaty countries in cases of double taxation.

Recognize when a company/citizen would need to file Form W8-BEN with the IRS in order to claim treaty benefits for US tax withholding.