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International Tax Treaties and Provisions Related to U.S. Individuals

Product Code - TMA26
Speaker(s): Mark Williamson, Alston & Bird LLP
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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

Mark Williamson is a partner and co-chair ofAlston & Bird's Wealth Planning Group in Atlanta, Georgia.  He is aFellow of the American College of Trust and Estate Counsel and practices in theareas of estate planning and federal taxation.

He practiced with theMilwaukee law firm of Foley & Lardner before joining Alston & Bird andhas been an adjunct professor of law at the University of Wisconsin in Madisonand Georgia State University in Atlanta.  Mr. Williamson was on thefaculties of the 1997, 1999 and 2007 Estate Planning Institutes in Athens, Georgia,and the 1997, 2000, 2007 and 2008 Fiduciary Law Institutes in St. Simons,Georgia.  He received the Estates and Trusts Magazine 1997"Best Young Author Award" for a series of articles he co-authoredwith Professor Jeffrey Pennell of Emory University, and is listed as one of the"Best Lawyers in America" and as a Georgia "SuperLawyer."  He has also chaired the Fiduciary Law Section of the StateBar of Georgia, the Estate Planning and Probate Section of the Atlanta Bar, andthe Atlanta Estate Planning Council.