ความคิดเห็นที่ 8
โทษทีครับ มาแก้ ข้างบน โทษที ผมสับสนกับ F-1
เอานี้ ผม copy text ของ US-Thailand treaty มาให้ดูนะ
ARTICLE 22 -- Students and Trainees
(1)
(a) An individual who is a resident of one of the Contracting States at the time he becomes temporarily present in the other Contracting State and who is temporarily present in that other Contracting State for the primary purpose of:
(i) studying at a university or other recognized educational institution in that other Contracting State;
(ii) securing training required to qualify him to practice a profession or professional specialty; or
(iii) studying or doing research as a recipient of a grant, allowance, or award from a government, religious, charitable, scientific, literary, or educational organization, shall be exempt from tax by that other Contracting State with respect to amounts described in subparagraph (b) for a period not exceeding five taxable years from the date of his arrival in that other Contracting State.
(b) The amounts referred to in subparagraph (a) are:
(i) gifts from abroad for the purpose of his maintenance, education, study, research, or training;
(ii) the grant, allowance, or award; and
(iii) income from personal services performed in that other Contracting State in an amount not in excess of 3,000 United States dollars or its equivalent in Thai currency for any taxable year.
(2) An individual who is a resident of one of the Contracting States at the time he becomes temporarily present in the other Contracting State and who is temporarily present in that other Contracting State as an employee of, or under contract with, a resident of the first-mentioned Contracting State, for the primary purpose of:
(a) acquiring technical, professional, or business experience from a person other than that resident of the first-mentioned Contracting State or other than a person related to such resident; or
(b) studying at a university or other recognized educational institution in that other Contracting State, shall be exempt from tax by that other Contracting State for a period not exceeding 12 consecutive months with respect to his income from personal services in an aggregate amount not in excess of 7,500 United States dollars or its equivalent in Thai currency for any taxable year, not including expenses reimbursed to him or borne on his behalf.
(3) An individual who is a resident of one of the Contracting States at the time he becomes temporarily present in the other Contracting State and who is temporarily present in that other Contracting State for a period not exceeding one year, as a participant in a program sponsored by the Government of that other Contracting State, for the primary purpose of training, research, or study, shall be exempt from tax by that other Contracting State with respect to his income from personal services in respect of such training, research, or study performed in that other Contracting State in an aggregate amount not in excess of 10,000 United States dollars or its equivalent in Thai currency in any taxable year, not including expenses reimbursed to him or borne on his behalf.
(4) The benefits provided under Article 23 (Teachers) and paragraph 1 of this Article shall, when taken together, extend only for such period of time, not to exceed 5 taxable years from the date of arrival of the individual claiming such benefits, as may reasonably or customarily be required to effectuate the purpose of the visit. The benefits provided under Article 23 (Teachers) shall not be available to an individual if, during the immediately preceding period, such individual enjoyed the benefits of paragraph 1 of this Article.
ARTICLE 23 -- Teachers
(1) An individual who visits a Contracting State for a period not exceeding two years for the purposes of teaching or engaging in research at a university, college or other recognized educational institution in that State, and who was immediately before that visit a resident of the other Contracting State, shall be exempted from tax by the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits that State for such purpose.
(2) This Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some other private person or persons.
ถ้าอ่านแล้วงง จะเอาง่ายๆ ดูง่ายๆ ไปที่ link นี้นะ แล้วเปิดดูหน้า 46 เค้าจะมีบอกว่าได้ exemption ยังงัยบ้าง
http://www.irs.gov/pub/irs-pdf/p901.pdf
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