L****a
发帖数: 14 | 1 “ARTICLE 19
Teachers, Professors and Researchers
This article provides that a resident of a Contracting State who goes to the
other
Contracting State for the primary purpose of teaching, lecturing, or
conducting research at an
accredited educational institution or scientific research institution in
that other State will be
exempt from tax in that other State on the remuneration for such activities
for a period of up to
three years in the aggregate. Thus, for example, a resident of China who
visits the United States
to conduct research at the National Institute of Health (NIH) for two years,
1986 and 1987,
returns to China for a year, and then comes back for another year of
research at NIH in 1989
would be exempt from tax on his NIH remuneration for each of the three years
. However, if he
stayed at NIH in 1990 or returned at a later time the exemption would no
longer be available.
The exemption provided in this article is not available if the research is
not undertaken in the public interest, but for the private gain of a
specific person or persons.
This article is excepted from the "saving clause" of paragraph 2 of the
Protocol, so its
benefits are available to persons who otherwise qualify even if they become
U.S. residents.” | s******y
发帖数: 28562 | 2 如果你是国内直接来H1B的话就适用这个条款。
the
activities
【在 L****a 的大作中提到】
: “ARTICLE 19
: Teachers, Professors and Researchers
: This article provides that a resident of a Contracting State who goes to the
: other
: Contracting State for the primary purpose of teaching, lecturing, or
: conducting research at an
: accredited educational institution or scientific research institution in
: that other State will be
: exempt from tax in that other State on the remuneration for such activities
: for a period of up to
| F********y
发帖数: 7139 | 3 谢谢澄清！还以为被坑了3年
【在 s******y 的大作中提到】
: 如果你是国内直接来H1B的话就适用这个条款。
:
: the
: activities
|
|
