请教stp大侠,税的问题

来源: 2004-04-09 00:29:15 [旧帖] [给我悄悄话] 本文已被阅读:

以前是F1(5年), 2003 年3月份刚从OPT转成H1。H1是在大学里做博士后,并有美国nonprofit 机构的Fellowship.

请问:按照Treaty Article 19

H1的收入能享受Tax Treaty免税或减税吗?

谢谢解答

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.