PDA

View Full Version : US professor in China - tax


stanho
Nov 24, 2013, 09:22 PM
I am a US professor teaching in summer in China for less that 90 days. Am I liable for Chinese tax (automatically deducted from pay). My reading of article 19 of the US-China tax treaty of 1984 suggests that the such income is not taxable. IRS gives an example of a Chinese researcher that get income from US and states that the income is not taxable in the US. However, is the revers true?

AtlantaTaxExpert
Nov 24, 2013, 09:45 PM
The reverse IS true if you have the Chinese equivalent of a J-1 visa. With such a visa, your teaching income will be completely tax exempt.