An agreement between the United States and another country to determine how the country's nationals will be taxed when temporarily in the United States. A treaty can confer certain tax benefits. A note of caution, however. Tax treaties are very specific. Not all residents of a tax-treaty country will qualify for tax benefits.
an agreement between the U
an agreement between two or more states, the main purpose of which is to prevent certain revenue from being taxed twice
an agreement entered into between governments under which each country agrees to limit or modify the application of its domestic tax laws in an attempt to avoid double taxation of income - that is, having the same income taxed by both countries
an arrangement between two countries concerning which of them has the right to tax certain revenue
Treaty existing between U.S. and foreign governments regarding taxation of foreign investors.
Some Scholars in J-1 status may be allowed to take advantage of a tax treaty. The U.S. has an agreement (treaty) with 50+ different countries that determine how the country's residents will be taxed while temporarily in the U.S. A treaty may specify that residents of that country are exempt from all or part of U.S. income tax. These tax treaties are very specific and it should be noted that just because someone is a resident of a tax treaty country does not mean that the person will automatically qualify for tax benefits. If your country is one that carries a tax treaty with the U.S., you will want to complete the Form 8233 before being put on Columbia's payroll (this includes those who will be receiving funding from Columbia). Instructions for completing Form 8233 are on the ISSO web site under Taxes. If you require further information, contact the Columbia University's Controllers Office (Payroll) at (212) 854-4823.
A bilateral agreement entered into between two governments under which each country agrees to limit or modify the application of its domestic tax laws in an attempt to avoid "double taxation" of income related to one country but earned by a resident of the other country.
Tax treaties exist between many countries on a bilateral basis to prevent double taxation (taxes levied twice on the same income, profit, capital gain, inheritance or other item).