l*****d
发帖数: 454 | 1 Where or which document shows that the treaty under article 19 is only
limited to Federal income tax exemption? If there is nothing showing that,
can I say that the treaty under article 19 also apply to State income tax
exemption? Please help! Thanks!
--------------------------------------
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. | P****1
发帖数: 2670 | 2 各州情况不同，的确有些州不认可treaty。也有些州就是基于联邦税表的AGI。 | f*******n
发帖数: 12623 | 3 article 2 of the treaty
【在 l*****d 的大作中提到】
: Where or which document shows that the treaty under article 19 is only
: limited to Federal income tax exemption? If there is nothing showing that,
: can I say that the treaty under article 19 also apply to State income tax
: exemption? Please help! Thanks!
: --------------------------------------
: 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
| l*****d
发帖数: 454 | 4 Thanks. It shows that Federal tax exemption is allowed by the treaty article
19. But since it doesn't mean that the treaty can not be allowed to State
tax, I wonder if there is extra document for State tax, which could explain
whether it applies or not?
【在 f*******n 的大作中提到】
: article 2 of the treaty
| l*****d
发帖数: 454 | 5 在哪里能找到相关信息呢？有没有个list，列出认可treaty的州？
【在 P****1 的大作中提到】
: 各州情况不同，的确有些州不认可treaty。也有些州就是基于联邦税表的AGI。
| S*********s
发帖数: 1963 | 6 基本上如果州税用联邦的AGI，就是认可；如果要求按w2 box 16的州收入来报，那就是
不认可，除非有另外明文规定。
【在 l*****d 的大作中提到】
: 在哪里能找到相关信息呢？有没有个list，列出认可treaty的州？
|
|
