按照treaty,从中国签证过来的就免税,如果不免,请教有什么条款让中美treaty失效? 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
c*r
19 楼
说得很明白,resident status
效? was
【在 i*****t 的大作中提到】 : 按照treaty,从中国签证过来的就免税,如果不免,请教有什么条款让中美treaty失效? : 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