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    arpad17's Avatar
    arpad17 Posts: 2, Reputation: 1
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    #1

    Mar 9, 2011, 04:31 AM
    Tax treaty multiple times?
    I am a visiting professor from Hungary. I was in the USA working as a postddoc at UNC Chapel Hill from 2002-2005. During this period I was tax exempt based on the Treaty Article 17 for 2 years. Then I returned to Hungary for the next 5 years, and in 2010 I did a short research program (50 days), same institution, as a visiting professor, also with a J1 visa. Can I claim again the tax treaty benefits for this income?
    MukatA's Avatar
    MukatA Posts: 7,110, Reputation: 176
    Tax Expert
    		  
    #2

    Mar 10, 2011, 01:36 AM

    No, you do not get treaty benefit again.
    arpad17's Avatar
    arpad17 Posts: 2, Reputation: 1
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    #3

    Mar 10, 2011, 04:08 AM
    This is what I thought, by the way. However, there is clear statements in other treaties (e.g. the Slovak one) which says that treaty benefits can be used only once in a lifetime. Thus, theoretically, there must be an option or condition or treaty when using the treaty benefits a subsequent time is available, isn't it? The Hungarian doesn't clearly restrict that. So, theoretically using the benefits multiple times is not a violation of the tax treaty. This is not clear from the actual text of the treaty.
    taxesforaliens's Avatar
    taxesforaliens Posts: 649, Reputation: 117
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    #4

    Mar 16, 2011, 07:38 AM
    @arapd17:
    There is a rule called the 6 year look back rule. You cannot get another exemption, if you were exempt 2 out of the last 6 years.
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