關於RESERCHER 前三年免稅

XIAOBAITU or other friends:

我1998年來美,2002年獲博士學位(F1).2002 至今任博士後(H1B)

一位美國律師幫我要回了前三年的退稅(2002~2005),依據是以下條款.但也有人認為我不應該得到退稅,因為我不是從中國直接來美做博士後的.請指教!

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.

多謝!

所有跟帖： 

• 回複：關於RESERCHER 前三年免稅 -yeeha- ♂ (154 bytes) () 06/20/2007 postreply 08:53:17

• 回複：回複：關於RESERCHER 前三年免稅 -dalaohunew- ♂ (107 bytes) () 06/20/2007 postreply 09:04:08

• 回複：回複：回複：關於RESERCHER 前三年免稅 -yeeha- ♂ (52 bytes) () 06/20/2007 postreply 09:23:04

• 回複：關於RESERCHER 前三年免稅 -yurongrong- ♀ (108 bytes) () 06/20/2007 postreply 08:59:27

• 即使是直接從中國來的，如果在5年前來美探親兩年，你 -radiology- ♂ (23 bytes) () 06/20/2007 postreply 10:51:04