1. 8/2/16, 1:13 PMCertificate of Completion
Page 1 of 2https://www.ibfd-ita.org/onlinecourses/tax/ITA106/Lists/Exam/Certificate.aspx?ID=69&showresult=1
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,
Business Profits
Final Test Result: 93 %
Topics covered:
Introduction to business profits
OECD and UN Models – Overview of Art. 7
Approaches to profit allocation
Attribution of revenues and expenses
Internal dealings
Introduction to advanced topics
Field of study:Taxation | Instructional method:Online/Self-study | Training hours: 9.5hrs core study, 39hrs further reading
IBFD online tax courses qualify for CPE points with the following organizations:
– NASBA - 7 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) – 9.5 CPE points
– Irish Taxation Institute
– Netherlands RB (Register Belastingadviseurs)
– NBA (Nederlandse Beroepsorganisatie van accountants) – 10 points (cursus code: 60933)
(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. 8/2/16, 1:13 PMCertificate of Completion
Page 2 of 2https://www.ibfd-ita.org/onlinecourses/tax/ITA106/Lists/Exam/Certificate.aspx?ID=69&showresult=1
Certified by Prof. Dr. Victor van Kommer
Director Tax Services
Rietlandpark 301, 1019 DW Amsterdam, The Netherlands