Tax Issues for U.S. Residents and Foreign Nationals

Welcome! This is a discussion forum on Tax Issues. You are welcome to respond to any question with your own answer, comment or follow-up question. Please keep your tax questions brief and to the point, and limit your questions to one or two issues. If you need professional tax help, click the image to the left to visit www.thetaxguy.com.

Return to Website

Home

Subject:		Re: Re: Re: German J-1 scholar
Name:		Gary W. Carter
Date Posted:		Apr 23, 08 - 12:24 PM
Email:		gwc@thetaxguy.com
Message:		The German treaty groups professors, teachers, students and trainees all in Article 20. There is no language in Paragraph 3 that requires the recipient to be a student. The Treasury Technical Explanation states: "This provision is broader in scope than the provisions of the student and scholar articles of most US treaties. It is intended to apply, for example, to persons such as authors, composers, dramatists, etc. whose visits and work are funded by such grants, even though the recipients may not be engaged in formal study or research."
Replies:
German J-1 scholar: Thank you! by Melany · Apr 24, 08 - 11:58 AM

Home

bravenet.com