What are the most important points tax practitioners need to understand about benefits provided to individual taxpayers under international tax treaties to which the United States is a party?

BNA Portfolio author Mark Wiliamson explored these benefits in a BNA Tax & Accounting webinar, International Tax Treaties and Provisions Relating to U.S. Individuals, on July 19, 2011.

In 60-90 minutes, Williamson covered:

• A review of the policies behind tax treaties and the double taxation problems they seek to address
• Tax treaty "savings clauses" and "residency tie-breaker rules," — how these rules interact with specific treaty benefits for individual taxpayers
• An exploration of specific treaty benefits for individual taxpayers, including:
• employees and independent contractors
• government workers
• corporate directors
• students and researchers
• pensions and social security
• annuities
• alimony and child support
• Review and summary

Educational Objectives

• Brought the tax practitioner to a level of understanding at which he or she can advise individual taxpayers on most treaty benefit issues without the need for outside assistance
• The program provided a detailed discussion of the subject matter covered
• Identified patterns and differences among tax treaties and common pitfalls for taxpayers and practitioners
• Discussed effective research techniques when dealing with new treaties or unusual problems

This program will also be helpful to Foreign Service Officers and other governmental and non-governmental workers living abroad who may be entitled to claim treaty benefits.

Mark Williamson, Alston & Bird LLP