Elizabeth Stevens Explores Tax Treaties and Dispute Resolution at PLI Basics of International Taxation 2023

U.S. tax treaties are typically bilateral agreements in which the U.S. agrees to limit the taxation of residents of another country in exchange for similar concessions by the other country. This session will explore the objectives, scope and use of tax treaties. After completing this session, participants will be able to:

• List the objectives of income tax treaties
• Identify the income categories addressed by tax treaties
• Employ best practices to avoid cross-border disputes
• Navigate the competent authority process