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6/25/16, 7:10 PM Certificate of Completion Page 1 of 2 https://www.ibfd-ita.org/onlinecourses/tax/ITA102v3/Lists/Exam/Certificate.aspx?ID=76&showresult=1 Certificate of Completion Presented by IBFD International Tax Training to Charles Lincoln on 26 June 2016 for successfully completing the online course on international taxation, Residence Final Test Result: 94 % Topics covered: The importance of the residence concept Corporate residence in domestic law Individual residence in domestic law Residence for treaty purposes Treaty tiebreaker for companies Treaty tiebreaker for individuals Applying treaties to dual residents Introduction 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.)

Certificate of Completion Residency Tax IBFD

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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.)

6/25/16, 7:10 PMCertificate of Completion

Page 2 of 2https://www.ibfd-ita.org/onlinecourses/tax/ITA102v3/Lists/Exam/Certificate.aspx?ID=76&showresult=1

Certified by Prof. Dr. Victor van KommerDirector Tax Services

Rietlandpark 301, 1019 DW Amsterdam, The Netherlands