A Detailed Dive On Using Tax Treaties

This program, taught by Patrick J. McCormick of Offit Kurman, contextualizes the use of income tax treaties in the international tax area. The course begins with an overview of how the United States taxes nonresidents, both conceptually and under statutory rules. Mr. McCormick provides historical background on United States tax treaties, the ongoing relevance of the U.S. model treaty, and the interaction between statutory and treaty rules. The program then delves into specific treaty terms and where/how they are used, including compliance requirements for obtaining treaty benefits.

1. Review historical background on U.S. tax treaties, the ongoing relevance, and interaction between statutory and treaty rules

2. Discuss specific treaty terms and analyze where and how they are used

1. Identify compliance requirements for obtaining treaty benefits