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发帖数: 6 | 1 目前在欧洲工作，打算在这边申请J1之后去美国HHMI做postdoc。
不知道不在中国拿的J1还能不能前三年免税？
拿到J1之后计划回国待两周，然后再去美国。
有没有相似情况经历的朋友？希望大家能给点信息，多谢多谢！
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下面是中美tax treaty:
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. |
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