今日研究中美税务条约,见第19条表述如下:
"ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting
State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving
lectures or conducting research at a university, college, school or other accredited educational institution or scientific
research institution in the first mentioned Contracting State shall be exempt from tax in the first mentioned
Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such
teaching, lectures or research."
此条例并无规定免联邦税须持何种签证。本人在F1OPT 和H1B其间均为教师,这是否意味着我可以免联邦税。可有人依此条例免过税,望能探讨分享经验。
F1OPT或H1B老师联邦税是否可免?
所有跟帖:
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回复:F1OPT或H1B老师联邦税是否可免?
-toosad-
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06/14/2008 postreply
11:10:48
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回复:回复:F1OPT或H1B老师联邦税是否可免?
-wanmu-
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06/14/2008 postreply
11:32:48
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这问题早在移民和法律两坛讨论多次了
-toosad-
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06/14/2008 postreply
11:45:29
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回复:这问题早在移民和法律两坛讨论多次了
-wanmu-
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06/14/2008 postreply
12:07:51
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your understanding was wrong, and toosad is right.
-doshexh-
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06/14/2008 postreply
12:42:54
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简单的说就是claim treaty以前是哪里的税务居民。
-yeeha-
♂
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06/14/2008 postreply
16:06:00