<p>After completing this course, the learner should be able to:</p> <ul> <li>Understand policy objectives of tax treaties and how to qualify for benefits</li> <li>Understand taxation of business income under tax treaties</li> <li>Understand taxation of nonbusiness income under tax treaties</li> <li>Understand limitation on benefits provision</li> <li>Understand ratification of tax treaties</li> </ul>