| The Tax Treaty Tutorial is an easy-to-use study reference to aid in the understanding of tax treaties and their key provisions. The lessons include explanatory material and quizzes to test your knowledge
The Tutorial was created by Professor Catherine Brown of the University of Calgary to assist students and those new to international taxation to learn about the development of bilateral tax treaties and their application.
Why not make the Tutorial available to staff and students to help them learn about bilateral tax treaties.
CLICK HERE TO START THE TUTORIAL
NOTE TO USER
1. You will be asked at several points to consult the following treaties:
OECD - ARTICLES OF THE MODEL CONVENTION
WITH RESPECT TO TAXES
ON INCOME AND ON CAPITAL
[as they read on 15 July 2005]
United Nations Model Double Taxation Convention Between Developed and Developing Countries
Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital
Convention Between the Government of Canada and the Government of the United Mexican States
1992 UNITED STATES - MEXICO INCOME TAX CONVENTION
2003 UNITED STATES - MEXICO INCOME TAX CONVENTION
These are provided for study purposes only.
2. All scores are for the current section of the chapter you are in. They are reset once you select another lesson.
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