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Fiscal Provisions Governing Italian Educators and Researchers Temporarily in the United States

Date:

11/06/2012


Fiscal Provisions Governing Italian Educators and Researchers Temporarily in the United States

Considering the significant number of Italian teachers and researchers temporarily in the United States, we draw attention to article 20 of the Convention between the United States and Italy for the Avoidance of Double Taxation that allows exemption from fiscal withholding on earned income for a period of not longer than two years.

More specifically, the following conditions govern eligibility for the exemption:
1. Contract employment as an instructor or researcher
2. Employment by a recognized educational institution or medical facility that is at least partially funded by the Government of the United States;
3. Residency (at least in the period immediately preceding) in the other contracting party.

The exemption does not apply if the research is conducted “not in the general interest but primarily for the private benefit of a specific person or persons .”
Questions regarding this matter may be sent to this Embassy at the following email: econ.Washington@esteri.it
Below is the complete text of article 20 of the foregoing Treaty ratified by Law 20 of 3 March 2009.

Article 20
Professors and Teachers
1. A professor or teacher who makes a temporary visit to a Contracting States for the purpose of teaching or conducting research at a university, college, school, or other educational institution, or at a medical facility primarily funded from governmental sources, and who is, or immediately before such visit was, a resident of the other Contracting State shall, for a period not exceeding two years, be exempt from tax in the first-mentioned Contracting State in respect of remuneration from such teach or research.
2.  This article shall not apply to income from research if such research is undertaken not in the general interest but primarily for the private benefit of a specific person or persons.


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