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6/25/16, 7:10 PMCertificate of Completion
Page 1 of 2https://www.ibfd-ita.org/onlinecourses/tax/ITA102v3/Lists/Exam/Certificate.aspx?ID=76&showresult=1
Certificate of CompletionPresented by IBFD International Tax Training
to
Charles Lincoln on
26 June 2016
for successfully completing the online course on international taxation,
ResidenceFinal Test Result: 94 %
Topics covered: The importance of the residence concept
Corporate residence in domestic lawIndividual residence in domestic law
Residence for treaty purposesTreaty tiebreaker for companiesTreaty tiebreaker for individuals
Applying treaties to dual residentsIntroduction to advanced residence issues
Field of study:Taxation | Instructional method:Online/Self-study | Training hours: 11h15 core study, 12h30 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).– The UK Chartered Institute of Taxation (CIOT) – 11 CPE points
– IAB-IEC (Institute of Accountants and Tax Consultants - Belgium recognition nr. E0006/2013-06)– Irish Taxation Institute
– Netherlands RB (Register Belastingadviseurs)– NBA (Nederlandse Beroepsorganisatie van accountants) – 11 points (cursus code: 60929)
(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.)