1. 6/20/16, 4:05 PMCertificate of Completion
Page 1 of 2https://www.ibfd-ita.org/onlinecourses/tax/ITA101v3/Lists/Exam/Certificate.aspx?ID=382&showresult=1
Certificate of Completion
Presented by IBFD International Tax Training
to
Charles Lincoln
on
21 June 2016
for successfully completing the online course on international taxation,
Fundamentals of Tax Treaties
Final Test Result: 91 %
Topics covered:
The international tax environment
Double taxation relief
How tax treaties operate
Role and development of model treaties
The making of tax treaties
Eligibility to treaty benefits
Case studies
Interpretation and dispute resolution
Policy considerations
Field of study:Taxation | Instructional method: Online/QAS Self-study | Training hours: 15 hrs core study, 9 hrs further reading
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute
hour. (National Registry of CPE Sponsors ID Number: 107989). No. of CPE credits: 13
IBFD online tax courses qualify for CPE points with the following organizations:
– IAB-IEC (Institute of Accountants and Tax Consultants - Belgium - recognition nr. E0006/2013-06)
– The UK Chartered Institute of Taxation (CIOT) – 15 CPE points
– Irish Taxation Institute
– Netherlands RB (Register Belastingadviseurs)
– NBA (Nederlandse Beroepsorganisatie van accountants) – 15 points (cursus code: 60923)

2. 6/20/16, 4:05 PMCertificate of Completion
Page 2 of 2https://www.ibfd-ita.org/onlinecourses/tax/ITA101v3/Lists/Exam/Certificate.aspx?ID=382&showresult=1
(Courses may also qualify for CPE points pursuant to the rules of other professional associations.
You should check with the relevant body to ensure eligibility in this respect.)
Certified by Prof. Dr. Victor van Kommer
Director Tax Services
Rietland Park 301, 1019 DW Amsterdam, The Netherlands