1. IBFD Online Courses
This is to confirm that Charles Lincoln followed the below mentioned IBFD online courses and obtained a
passing grade as also indicated below:
Online course Start End Completed / exam result
ITA101 Fundamentals of Tax Treaties
ITA102 Residence
ITA104 Employment & Related Income
ITA105 Passive Income
ITA1 03 Permanent Establishments
ITA106 Business Profits
ITA110 Double Taxation Relief
ITA107 Fundamentals of Value Added Tax
ITA108 International Tax Planning
06-Jun-16
06-Jun-16
06-Jun-16
06-Jun-16
06-Jun-16
01-Ju1-16
0l-Jul-16
01-Jul-16
01-Jul-16
14-Aug-16
14-Aug-16
14-Aug-16
14-Aug-16
l4-Aug-16
26-Aug-l6
26-Aug-16
26-Aug-16
26-Aug-16
Yes l9l%o
Yes I 94o/o
Yes l70o/o
Yes I 96Yo
Yes 194%;o
Yes 193%;o
Yes I 96%o
Yes I 89o/o
Yes I 960/o
(V¡ctor van Kommer - Head Tax Services)
Signed
Amsterdam, 31 August 2016
t
IBFD