The Resource The "teachers and researchers" article in tax treaties

The "teachers and researchers" article in tax treaties

Label
The "teachers and researchers" article in tax treaties
Title
The "teachers and researchers" article in tax treaties
Creator
Subject
Language
eng
Summary
To promote international communication and cooperation in the field of educational or academic activities, foreign teachers and researchers who work for Chinese universities or scientific research institutions generally receive an income tax exemption pursuant to the "Teachers and Researchers" Article in tax treaties. The author analyses the origin, application and implementation of the Article from China's perspective, and asks if this Article differs from the "Students" Article. It also considers the interpretation of and the obstacles to, from the point of view of China's domestic law, the application of the Article
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 25 (2019), no. 2 ; p. 7
http://library.link/vocab/creatorName
Zhu, X
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • visiting professor
  • remuneration
  • employment income
  • exemption
  • student
  • tax treaty
  • domestic tax law
Label
The "teachers and researchers" article in tax treaties
Instantiates
Publication
Label
The "teachers and researchers" article in tax treaties
Publication

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