{"id":652,"date":"2019-09-14T19:52:56","date_gmt":"2019-09-14T19:52:56","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=652"},"modified":"2023-02-24T07:21:18","modified_gmt":"2023-02-24T07:21:18","slug":"china-usa-j-1-tax-treaty-teachers-professors-and-researchers","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/china-usa-j-1-tax-treaty-teachers-professors-and-researchers\/","title":{"rendered":"Tratado fiscal J-1 entre China y EE. UU. (profesores, catedr\u00e1ticos e investigadores)"},"content":{"rendered":"<p><strong><strong><a href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/china-tax-treaty-documents\">Art\u00edculo 19 del Tratado Fiscal entre Estados Unidos y China<\/a>  <\/strong><\/strong>establece que un residente de China que vaya a los EE. UU. con el prop\u00f3sito principal de ense\u00f1ar, dar conferencias o realizar investigaciones en una instituci\u00f3n educativa acreditada o una instituci\u00f3n de investigaci\u00f3n cient\u00edfica en los EE. UU. estar\u00e1 exento de impuestos en los Estados Unidos sobre la remuneraci\u00f3n por dichas actividades por un per\u00edodo de hasta <strong><strong>tres (3) a\u00f1os<\/strong><\/strong> en total. <\/p>\n<p>As\u00ed, por ejemplo, un residente de China que visita Estados Unidos para realizar una investigaci\u00f3n en el <strong>Facultad de Medicina Johns Hopkins<\/strong> por dos (2) a\u00f1os, <strong>2017 y 2018<\/strong>, regresa a China durante un a\u00f1o y luego regresa para otro a\u00f1o de investigaci\u00f3n en la Facultad de Medicina de Johns Hopkins en <strong>2020<\/strong> Estar\u00eda exento de impuestos sobre su remuneraci\u00f3n de la Facultad de Medicina de Johns Hopkins durante cada uno de los tres a\u00f1os. <\/p>\n<p>Sin embargo, si se quedaba en <strong>Facultad de Medicina Johns Hopkins<\/strong> en <strong>2021<\/strong> o si se devolviera en un momento posterior, la exenci\u00f3n ya no estar\u00eda disponible. <\/p>\n<p>La exenci\u00f3n prevista en este art\u00edculo no est\u00e1 disponible si la investigaci\u00f3n no se realiza en inter\u00e9s p\u00fablico, sino para el beneficio privado de una persona o personas espec\u00edficas.<\/p>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>","protected":false},"excerpt":{"rendered":"<p>Article 19 of the US-China Tax Treaty provides that a resident of China who goes to the USA for the primary purpose of teaching, lecturing, or conducting research at an accredited educational institution or scientific research institution in USA will be exempt from tax in United States on the remuneration for such activities for a &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/china-usa-j-1-tax-treaty-teachers-professors-and-researchers\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;China \u2013 USA J-1 Tax Treaty (Teachers, Professors and Researchers)&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - 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