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U.S.-European Union Dual Taxation Issues: Residency Determinations, Treaty Benefits, Digital Taxation

Note: CLE credit is not offered on this program

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Thursday, June 3, 2021

Recorded event now available

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This course will cover income tax treaties with several European countries in detail. It will examine the specifics and nuances of U.S. income tax treaties with France, Germany, Portugal, Spain, and other European countries to minimize taxes and secure benefits offered for taxpayers with dual filing obligations.


The U.S. has income tax treaties with most European countries. These treaties help avoid double or excessive taxation for taxpayers with ties to both the U.S. and another country. No two treaties are the same, although most have common provisions. Lower withholding rates for certain nonresident income, definitions of permanent establishment (PE), limitation of benefit clauses to prevent treaty-shopping, and even tie-breaker rules are included in most treaties.

Applying U.S. income tax treaty provisions is complicated. The existence of a PE can permit a source country to tax a nonresident. However, most treaties were written before the advent of digital commerce. Lacking a concrete definition of PE, nonresidents are often subject to the U.S.' interpretation of what constitutes a PE.

Dual citizenship offers many rewards. The ability to travel freely, purchase property, and live and work in two countries is appealing. Some European countries offer residency by investment initiatives. One of the most successful programs has been Portugal's golden visa program (Autorizacao de Residencia para Atividade de Investimento or ARI). Portugal generated 7,500 new residents and 5.2 billion dollars as of March 2019. With substantially more taxpayers residing in the U.S. and Europe, foreign tax advisers need to know the tax benefits and concerns of this duality.

Listen as our panel of international tax experts explain U.S. income tax treaties with specific countries in Europe, how to avoid or lower double taxation, and the latest rules concerning taxation of digital commerce in the U.S. and Europe.



  1. U.S.-EU dual taxation: introduction
  2. Residency
  3. Permanent establishment
    1. Defined
    2. Digital commerce
  4. Europe's relocation incentives
  5. An analysis of taxation and U.S. income tax treaties
    1. France
    2. Spain
    3. United Kingdom
    4. Other countries
  6. Dual taxation relief
    1. Treaty benefits
    2. Foreign tax credits
    3. Foreign earned income exclusion
    4. Other relief
  7. Other considerations


The panel will review these and other critical issues:

  • How is domicile established in the U.S. and France?
  • What treaty provisions are available to mitigate taxation for dual taxpayers?
  • How is residency determined in certain countries in Europe?
  • How has the digital economy affected the sourcing determinations in the U.S. and EU?
  • What steps can be taken to lessen or avoid dual taxation?


Dorwart, Tom
Tom C. Dorwart

Goosmann Law Firm

Mr. Dorwart is an Omaha litigation attorney who works as a cross-border collaborator on civil litigation issues for...  |  Read More

Martínez-Matosas Ruiz de Alda, Eduardo
Eduardo Martínez-Matosas

Gómez-Acebo & Pombo

Mr. Martínez-Matosas advises multinationals, venture capital and private equity entities groups on their...  |  Read More

McCormick, Patrick
Patrick J. McCormick, J.D., LL.M.

Culhane Meadows Haughian & Walsh

Mr. McCormick specializes in the areas of international taxation, tax compliance, and offshore reporting...  |  Read More

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