Re: help: no federal tax return# TAX - 交税与退税
k*t
1 楼
"Article 20 of the U.S.-China income tax
treaty allows an exemption from tax for scholarship
income received by a Chinese student temporarily present
in the United States. Under U.S. law, this student will
become a resident alien for tax purposes if his or her stay
in the United States exceeds 5 calendar years. However,
paragraph 2 of the first Protocol to the U.S.-China treaty
(dated April 30, 1984) allows the provisions of Article 20
to continue to apply even after the Chinese student
becomes
treaty allows an exemption from tax for scholarship
income received by a Chinese student temporarily present
in the United States. Under U.S. law, this student will
become a resident alien for tax purposes if his or her stay
in the United States exceeds 5 calendar years. However,
paragraph 2 of the first Protocol to the U.S.-China treaty
(dated April 30, 1984) allows the provisions of Article 20
to continue to apply even after the Chinese student
becomes