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한미간 협정한 teacher 소득세면제.
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최초 2년간 소득세 면제가 되며, 국공립학교만 해당되며, 어학원은 해당이 안됩니다.

UNITED STATES - REPUBLIC OF KOREA INCOME TAX CONVENTION

ARTICLE 20
Teachers
(1) 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

작성일자 : 2014년 10월 23일
 


Total List 90 ( 3 / 6 )
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