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Treaties

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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International Taxation - Tax Staff Essentials

Get a solid understanding of international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing...

Course – Online Income & exclusions Advanced

International Taxation

Offers practical guidance on international tax terminology and regulations that apply to a U.S. entity involved in global operations or for a foreign entity doing...

Course – Textbook Income & exclusions Intermediate

Taxation for Individuals Living Abroad and Foreign Nationals Living in the U.S.

Explore tax issues facing U.S. citizens living overseas and foreign nationals living in the United States.

Course – Online Foreign nationals Foundational

The Authorized OECD Approach to a U.S. Permanent Establishment

This article provides an overview of applying U.S. domestic tax law and a U.S. income tax treaty to a foreign corporation.

Article Treaties Intermediate