XIAOBAITU or other friends:
我1998年来美,2002年获博士学位(F1).2002 至今任博士后(H1B)
一位美国律师帮我要回了前三年的退税(2002~2005),依据是以下条款.但也有人认为我不应该得到退税,因为我不是从中国直接来美做博士后的.请指教!
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.
多谢!