The Resource The "teachers and researchers" article in tax treaties
The "teachers and researchers" article in tax treaties
Resource Information
The item The "teachers and researchers" article in tax treaties 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 The "teachers and researchers" article in tax treaties 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
- 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
- Language
- eng
- Label
- The "teachers and researchers" article in tax treaties
- Title
- The "teachers and researchers" article in tax treaties
- 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
- Label
- The "teachers and researchers" article in tax treaties
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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/The-teachers-and-researchers-article-in-tax/XiHb3kXhNWw/" 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/The-teachers-and-researchers-article-in-tax/XiHb3kXhNWw/">The "teachers and researchers" article in tax treaties</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/The-teachers-and-researchers-article-in-tax/XiHb3kXhNWw/" 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/The-teachers-and-researchers-article-in-tax/XiHb3kXhNWw/">The "teachers and researchers" article in tax treaties</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>
