Charles Lincoln successfully completed an online course on international taxation of permanent establishments. The 23.5 hour core course covered topics such as the basic PE concept, construction site PEs, services PEs, agency PEs, special cases, PE exceptions, and consequences of finding a PE. Charles scored 94% on the final test. The certificate qualifies for CPE credits with NASBA, IAB-IEC, the UK Chartered Institute of Taxation, the Irish Taxation Institute, and Netherlands organizations.

1. 7/6/16, 5:56 PMCertificate of Completion
Page 1 of 2https://www.ibfd-ita.org/onlinecourses/tax/ITA103v4/Lists/Exam/Certificate.aspx?ID=48&showresult=1
Certificate of Completion
Presented by IBFD International Tax Training
to
Charles Lincoln
on
07 July 2016
for successfully completing the online course on international taxation,
Permanent Establishments
Final Test Result: 94 %
Topics covered:
Introduction to the PE concept
Basic rule PE
Construction site PE
Services PE
Agency PE
Special cases
PE exceptions
Consequences of finding a PE
Field of study:Taxation | Instructional method:Online/Self-study | Training hours: 23.5hrs core study, 44hrs further reading
IBFD online tax courses qualify for CPE points with the following organizations:
– NASBA - 21.5 CPE credits -- 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).
– IAB-IEC (Institute of Accountants and Tax Consultants - Belgium - recognition nr. E0006/2013-06)
– The UK Chartered Institute of Taxation (CIOT) – 23 CPE points
– Irish Taxation Institute
– Netherlands RB (Register Belastingadviseurs)
– NBA (Nederlandse Beroepsorganisatie van accountants) – 23 points (cursus code: 60931)
(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.)

2. 7/6/16, 5:56 PMCertificate of Completion
Page 2 of 2https://www.ibfd-ita.org/onlinecourses/tax/ITA103v4/Lists/Exam/Certificate.aspx?ID=48&showresult=1
Certified by Prof. Dr. Victor van Kommer
Director Tax Services
Rietlandpark 301, 1019 DW Amsterdam, The Netherlands