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发帖数: 28 | 1 "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 |
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