The Resource Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis
Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis
Resource Information
The item Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Tax treaties signed between the United States of America and other countries do not define various terms used in the treaties. Absences of such definitions contribute to creating disputes between taxpayers and the Internal Revenue Service (IRS). This article critically analyses various income tax exemption benefits available to nonresident alien students, scholars, trainees, and teachers in light of select income tax treaties. The authors evaluate selected tax court precedents interpreting various tax treaty benefits and the terms used in these tax treaties as interpreted by the US tax courts
- Language
- eng
- Label
- Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis
- Title
- Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis
- Language
- eng
- Summary
- Tax treaties signed between the United States of America and other countries do not define various terms used in the treaties. Absences of such definitions contribute to creating disputes between taxpayers and the Internal Revenue Service (IRS). This article critically analyses various income tax exemption benefits available to nonresident alien students, scholars, trainees, and teachers in light of select income tax treaties. The authors evaluate selected tax court precedents interpreting various tax treaty benefits and the terms used in these tax treaties as interpreted by the US tax courts
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 10 ; p. 848-852
- http://library.link/vocab/creatorName
-
- Uddin, M.M
- Caselton, P.S
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- treaty interpretation
- exemption
- non-resident alien
- student
- visiting professor
- case law
- Label
- Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis
- Label
- Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treaty-exemption-benefits-for-students/vTH-VyC_Z3U/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treaty-exemption-benefits-for-students/vTH-VyC_Z3U/">Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treaty-exemption-benefits-for-students/vTH-VyC_Z3U/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treaty-exemption-benefits-for-students/vTH-VyC_Z3U/">Tax treaty exemption benefits for students, trainees, scholars, and teachers : an analysis</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
