1. 8/2/16, 2:37 PMCertificate of Completion
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Certificate of Completion
Presented by IBFD International Tax Training
to
Charles Lincoln
on
02 August 2016
for successfully completing the online course on international taxation,
Fundamentals of Value Added Tax
Final Test Result: 89 %
Topics covered:
Introduction to value added tax
Basic characteristics of taxable supplies – Goods and services
Taxable persons
Taxable amount – VAT rates and exemptions
Place of supply – Goods
Place of supply – Services
Deduction and recovery of input tax
Administrative elements of VAT
Field of study:Taxation | Instructional method:Online/Self-study | Training hours: 11.5hrs core study, 22.5hrs further reading
IBFD online tax courses qualify for CPE credits with the following organizations:
– NASBA - 14 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. E0021/2016-07)
– The UK Chartered Institute of Taxation (CIOT) – 11.5 CPE Points
– Irish Taxation Institute
– Netherlands RB (Register Belastingadviseurs)
– NBA (Nederlandse Beroepsorganisatie van accountants) – 12 points (cursus code: 60934)
(Courses may also qualify for CPE credits pursuant to the rules of other professional associations.
You should check with the relevant body to ensure eligibility in this respect.)

2. 8/2/16, 2:37 PMCertificate of Completion
Page 2 of 2https://www.ibfd-ita.org/onlinecourses/tax/ITA107v3/Lists/Exam/Certificate.aspx?ID=173&showresult=1
Certified by Prof. Dr. Victor van Kommer
Director Tax Services
Rietlandpark 301, 1019 DW Amsterdam, The Netherlands