There is a double tax relief treaty between China and Singapore. For example, in ARTICLE 20 - TEACHERS AND RESEARCHERS, it agrees that
1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is approved by the competent authority in that other Contracting State, visits that other Contracting State for a period not exceeding three years solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such teaching or research.
2. Where his visits, under one or more contracts with the educational institutions of the other Contracting State exceed three years, the exemption under paragraph 1 shall apply to his remuneration for such teaching or research for the first three years.
3. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.
So if I am a Chinese citizen, and stay in other country (say USA) for several years before come to Singapore, can I still benefit from this treaty? I asked IRAS. The answer is as below:
Article 20 of the Singapore/China tax treaty may be applicable if you are a resident of China immediately before making a visit to Singapore and is invited by NUS/NTU as research fellow. From the information given, you were residing in USA before coming to Singapore and thus, may not be regarded as resident of China.
1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is approved by the competent authority in that other Contracting State, visits that other Contracting State for a period not exceeding three years solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such teaching or research.
2. Where his visits, under one or more contracts with the educational institutions of the other Contracting State exceed three years, the exemption under paragraph 1 shall apply to his remuneration for such teaching or research for the first three years.
3. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.
So if I am a Chinese citizen, and stay in other country (say USA) for several years before come to Singapore, can I still benefit from this treaty? I asked IRAS. The answer is as below:
Article 20 of the Singapore/China tax treaty may be applicable if you are a resident of China immediately before making a visit to Singapore and is invited by NUS/NTU as research fellow. From the information given, you were residing in USA before coming to Singapore and thus, may not be regarded as resident of China.
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