[monabed]

Is a Post-Doc in Industry also entitled to the benefits of the Israeli-US tax treaty for researchers? I am planned to start a post-doc at Genentech next year and was wondering if the tax benefits also apply to post-docs that are not at an academic institute. The post-doc is 100% research with no involvement whatsoever in drug development.

[taxesforaliens]

Since research in industry is mainly for the interest of the company and not in the public interest, I believe the treaty does not apply.



Where a resident of one of the Contracting States is invited by the Government of the other
Contracting State, a political subdivision, or a local authority thereof, or by a university or other
Recognized educational institution in that other Contracting State to come to that other Contracting State
For a period not expected to exceed 2 years for the purpose of teaching or engaging in research, or
Both, at a university or other recognized educational institution and such resident comes to that other
Contracting State primarily for such purpose, his income from personal services for teaching or research
At such university or educational institution shall be exempt from tax by that other Contracting State for a
Period not exceeding 2 years from the date of his arrival in that other Contracting State.
2. This Article shall not apply to income from research if such research is undertaken not in the
Public interest but primarily for the private benefit of a specific person or persons.

[AtlantaTaxExpert]

I agree; post-doctoral research performed for private industry almost always FAILS to qualify for tax exemption.