On-demand Webinar: Tax Treaties: How They Work and How to Apply Them to Foreign Vendor Payments

This tax compliance program will help you identify whether a foreign vendor or other foreign payee is entitled to claim a reduced rate of U.S. federal income tax withholding on certain payments under benefit of an income tax treaty between the United States and the foreign jurisdiction where the individual or entity claims tax residency.  Compliance with the exacting regulatory requirements for claiming tax treaty benefits is the focus of several current IRS compliance enforcement campaigns, and three new versions of IRS forms used to claim tax treaty benefits recently went into effect.  Join us for a timely discussion including:

• How tax treaties work, what they offer, and their limitations
• Where to find information about specific treaties and treaty benefits
• How the foreign beneficial owner claims benefit of a treaty on the new versions of Form W-8BEN, W-8BEN-E or Form 8233

Learning Objectives:

• Use resources provided by the IRS to locate tax treaty texts and supporting information
• Follow form instructions and tax regulations to analyze the sufficiency of treaty benefit claims.

Featured speaker:

Marianne Couch, JD - Principal, Cokala Tax Information Reporting Solutions, LLC

Marianne Couch, JD, is a Principal in the Cokala tax group and an experienced and well-known advisor on U.S. federal and state tax information reporting compliance.  She is a frequent lecturer at major tax conferences and the author of The Master Guide to Form 1099 Compliance, The Master Guide to Form 1042-S Compliance and numerous published articles. Prior to co-founding Cokala in 2007, she was for many years the Research Director of the tax reporting specialty firm Balance Consulting, and chaired special training and advisory services provided to large organizations and academic and nonprofit institutions.           

Marianne was an appointee for three years to the IRS Commissioner’s Information Reporting Program Advisory Committee (IRPAC), where she was Chair of the IRPAC Subcommittee on Small Business and Self-Employed (SBSE) tax issues. 

Marianne formerly served as a Research Attorney for the Michigan Court of Appeals, and earlier as a litigator for a large Michigan law firm, where she represented individuals and large clients in many types of civil actions.  She received her JD, cum laude, from the Michigan State University School of Law, and is a member of the State Bar of Michigan.

Continuing education credits available!

 Continuing Education for IOFM Certification

Receive 2 CEUs toward maintaining a certification with IOFM! IOFM's premier certification programs are designed to establish standards for the industry and recognize financial operations professionals who, by possessing related work experience and passing a comprehensive exam, have met stringent requirements for mastering the body of knowledge in their profession. Additional rules may apply, depending on your certification. See full guidelines here. 

Accessibility Information:

IOFM is committed to accessibility. Disability-related accommodation requests for the live event (such as providing live captioning) should be sent to [email protected] by close of business the day before the live webinar. A captioned recording of this webinar can be made available upon request to [email protected].

Cancellation policy:

To cancel your registration for this event, simply contact IOFM customer service at [email protected] (or call 207-842-5557) no later than 24 hours prior to the scheduled start of the event. You can choose to access the full recorded event, or, your credit may be applied toward the purchase of any IOFM product or interactive event. If for any reason you are not completely satisfied with this program, we will provide a full refund — no questions asked!

For more information:

Contact Customer Service:

Phone: (207) 842-5557

Email: [email protected]