补充一点

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.

这里的scientific research institution 包括research company吗?
多谢!

所有跟帖： 

• 没有免税了 -thosenights- ♂ (62 bytes) () 03/04/2008 postreply 07:06:37

• 回复：没有免税了 -togoldman- ♂ (131 bytes) () 03/04/2008 postreply 08:48:13

• 没有说换雇主 -thosenights- ♂ (383 bytes) () 03/04/2008 postreply 09:23:05

• 从事研究和教学工作才行，营利性公司恐怕不算在内。 -yeeha- ♂ (27 bytes) () 03/04/2008 postreply 07:13:39

• 营利性公司也可以，但是换雇主就不行了 -thosenights- ♂ (36 bytes) () 03/04/2008 postreply 07:32:06

• 回复：从事研究和教学工作才行，营利性公司恐怕不算在内。 -togoldman- ♂ (259 bytes) () 03/04/2008 postreply 08:42:38

• 只要是连续的不受影响。treaty没有规定不能换雇主甚至签证。 -yeeha- ♂ (80 bytes) () 03/04/2008 postreply 08:51:00

• 多谢,联系IRS后我会上来update -togoldman- ♂ (0 bytes) () 03/04/2008 postreply 09:02:26