Is three years tax exemption treaty applied to company employee?

Hi, Dear all,

The tax treaty article 19 (between US and China) mentioned:

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.

Does anyone know the above tax treaty is applicable to H-1B holders in company?

Thank you in advance for your great input!

所有跟帖： 

• 請教小白兔等專家, 謝謝! -CAdingding- ♀ (0 bytes) () 04/02/2006 postreply 11:29:39

• 有關稅法的事咱不大懂，最好問會計師之類 -xiaobaitu- ♀ (0 bytes) () 04/03/2006 postreply 00:19:10