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COMPETENT AUTHORITY AGREEMENT REGARDING THE INTERPRETATION OF ARTICLE 19 OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME [Effective]
关于《中华人民共和国政府和美利坚合众国政府关于对所得避免双重征税和防止偷漏税的协定》第十九条解释的主管当局协议 [现行有效]
【法宝引证码】

COMPETENT AUTHORITY AGREEMENT REGARDING THE INTERPRETATION OF ARTICLE 19 OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

 

关于《中华人民共和国政府和美利坚合众国政府关于对所得避免双重征税和防止偷漏税的协定》第十九条解释的主管当局协议

 (签订日期:2010年11月24日 生效日期:2010年11月24日)

The competent authorities of the People's Republic of China and the United States hereby enter into the following agreement (the “Agreement”) regarding the application of Article 19 (Professors and Teachers) of the Agreement Between the Government of the People's Republic of China and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income and accompanying Protocol, signed at Beijing on April 30, 1984, as amended by the Protocol signed at Beijing on May 10, 1986 (the “Treaty”). The Agreement is entered into under paragraph 3 of Article 24 (Mutual Agreement Procedure). 关于1984年4月30日在北京签订的《中华人民共和国政府和美利坚合众国政府关于对所得避免双重征税和防止偷漏税的协定》和《议定书》,以及1986年5月10日在北京签订的《议定书》(以下统称“协定”),中华人民共和国和美利坚合众国税务主管当局依据协定第二十四条第三款,就第十九条(教师和研究人员)的执行相关问题,达成本协议。
Article 19 (Professors and Teachers) of the Treaty states: 协定第十九条(教师和研究人员)内容如下:
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.
......
 “任何个人是、或者在直接前往缔约国一方之前曾是缔约国另一方居民,主要由于在该缔约国一方的大学、学院、学校或其他公认的教育机构和科研机构从事教学、讲学或研究的目的暂时停留在该缔约国一方,其停留时间累计不超过三年的,该缔约国一方应对其由于教学、讲学或研究取得的报酬,免予征税。”
......

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