The Tax Implications of Teaching Overseas
Teaching in another country can have tax advantages both for U.S. professors teaching overseas and for our foreign professors teaching in the United States. This paper examines relevant tax law and treaty provisions that can exempt teaching income from taxation or permit certain living expenses to b...
Gespeichert in:
| Veröffentlicht in: | Journal of international business studies 1986-09, Vol.17 (3), p.155-163 |
|---|---|
| Hauptverfasser: | , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 163 |
|---|---|
| container_issue | 3 |
| container_start_page | 155 |
| container_title | Journal of international business studies |
| container_volume | 17 |
| creator | Rolfe, Robert J. Doupnik, Timothy S. |
| description | Teaching in another country can have tax advantages both for U.S. professors teaching overseas and for our foreign professors teaching in the United States. This paper examines relevant tax law and treaty provisions that can exempt teaching income from taxation or permit certain living expenses to be deducted. With careful planning, professors may be able to shield up to two years of income from taxation. |
| doi_str_mv | 10.1057/palgrave.jibs.8490438 |
| format | Article |
| fullrecord | <record><control><sourceid>jstor_proqu</sourceid><recordid>TN_cdi_proquest_journals_197150137</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><jstor_id>154939</jstor_id><sourcerecordid>154939</sourcerecordid><originalsourceid>FETCH-LOGICAL-c362t-ed549847ccff1a96372323869d02f5b12833bdcd3fc137da1df808c4bebffd613</originalsourceid><addsrcrecordid>eNqFUF1LwzAUDaLgnP4CEYpvPnQmvU2aPMrwYyLspT6HNE22lq2tSTfcvzel8-PNwM29XM4593AQuiF4RjDN7ju1WTm1N7O6KvyMpwKnwE_QhKQZj5kQ-BRNME6zOKGYnaML72scHtBkgu7ytYly9Rkttt2m0qqv2sZHrY1yo_S6albRcm-cN8pfojOrNt5cHfsUvT895vOX-G35vJg_vMUaWNLHpqSp4GmmtbVECQZZAglwJkqcWFqQhAMUpS7BagJZqUhpOeY6LUxhbckITNHtqNu59mNnfC_rdueacFISkRGKAy2A6AjSrvXeGSs7V22VO0iC5RCK_A5FDqHIYyiB9zrynOmM_iEFcF01fQDuJSiShe8wDIKz0KpQEKobVpRKwkCu-20QY6OYDzrNyrg_Tv9xcT0Sa9-37td6SA4EfAFJzo1H</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>197150137</pqid></control><display><type>article</type><title>The Tax Implications of Teaching Overseas</title><source>Jstor Complete Legacy</source><source>RePEc</source><source>SpringerLink Journals</source><creator>Rolfe, Robert J. ; Doupnik, Timothy S.</creator><creatorcontrib>Rolfe, Robert J. ; Doupnik, Timothy S.</creatorcontrib><description>Teaching in another country can have tax advantages both for U.S. professors teaching overseas and for our foreign professors teaching in the United States. This paper examines relevant tax law and treaty provisions that can exempt teaching income from taxation or permit certain living expenses to be deducted. With careful planning, professors may be able to shield up to two years of income from taxation.</description><identifier>ISSN: 0047-2506</identifier><identifier>EISSN: 1478-6990</identifier><identifier>DOI: 10.1057/palgrave.jibs.8490438</identifier><language>eng</language><publisher>London: Academy of International Business and University of South Carolina, College of Business Administration</publisher><subject>Business and Management ; Business Strategy/Leadership ; College instruction ; Earned income ; Employment ; Expatriate employees ; Foreign source income ; Homes ; Income taxes ; International Business ; Management ; Organization ; Residents ; State income tax ; Tax benefits ; Tax deductions ; Tax exemptions ; Tax regulations ; Tax treaties ; Taxation ; Taxpaying ; Teachers ; Teaching ; Transportation costs ; Treaties</subject><ispartof>Journal of international business studies, 1986-09, Vol.17 (3), p.155-163</ispartof><rights>Copyright 1986 The Academy of International Business</rights><rights>Academy of International Business 1986</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/154939$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/154939$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,776,780,799,3994,27901,27902,41464,42533,51294,57992,58225</link.rule.ids><backlink>$$Uhttp://econpapers.repec.org/article/paljintbs/v_3a17_3ay_3a1986_3ai_3a3_3ap_3a155-163.htm$$DView record in RePEc$$Hfree_for_read</backlink></links><search><creatorcontrib>Rolfe, Robert J.</creatorcontrib><creatorcontrib>Doupnik, Timothy S.</creatorcontrib><title>The Tax Implications of Teaching Overseas</title><title>Journal of international business studies</title><addtitle>J Int Bus Stud</addtitle><description>Teaching in another country can have tax advantages both for U.S. professors teaching overseas and for our foreign professors teaching in the United States. This paper examines relevant tax law and treaty provisions that can exempt teaching income from taxation or permit certain living expenses to be deducted. With careful planning, professors may be able to shield up to two years of income from taxation.</description><subject>Business and Management</subject><subject>Business Strategy/Leadership</subject><subject>College instruction</subject><subject>Earned income</subject><subject>Employment</subject><subject>Expatriate employees</subject><subject>Foreign source income</subject><subject>Homes</subject><subject>Income taxes</subject><subject>International Business</subject><subject>Management</subject><subject>Organization</subject><subject>Residents</subject><subject>State income tax</subject><subject>Tax benefits</subject><subject>Tax deductions</subject><subject>Tax exemptions</subject><subject>Tax regulations</subject><subject>Tax treaties</subject><subject>Taxation</subject><subject>Taxpaying</subject><subject>Teachers</subject><subject>Teaching</subject><subject>Transportation costs</subject><subject>Treaties</subject><issn>0047-2506</issn><issn>1478-6990</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1986</creationdate><recordtype>article</recordtype><sourceid>X2L</sourceid><recordid>eNqFUF1LwzAUDaLgnP4CEYpvPnQmvU2aPMrwYyLspT6HNE22lq2tSTfcvzel8-PNwM29XM4593AQuiF4RjDN7ju1WTm1N7O6KvyMpwKnwE_QhKQZj5kQ-BRNME6zOKGYnaML72scHtBkgu7ytYly9Rkttt2m0qqv2sZHrY1yo_S6albRcm-cN8pfojOrNt5cHfsUvT895vOX-G35vJg_vMUaWNLHpqSp4GmmtbVECQZZAglwJkqcWFqQhAMUpS7BagJZqUhpOeY6LUxhbckITNHtqNu59mNnfC_rdueacFISkRGKAy2A6AjSrvXeGSs7V22VO0iC5RCK_A5FDqHIYyiB9zrynOmM_iEFcF01fQDuJSiShe8wDIKz0KpQEKobVpRKwkCu-20QY6OYDzrNyrg_Tv9xcT0Sa9-37td6SA4EfAFJzo1H</recordid><startdate>19860901</startdate><enddate>19860901</enddate><creator>Rolfe, Robert J.</creator><creator>Doupnik, Timothy S.</creator><general>Academy of International Business and University of South Carolina, College of Business Administration</general><general>Palgrave Macmillan UK</general><general>Palgrave Macmillan</general><scope>DKI</scope><scope>X2L</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>19860901</creationdate><title>The Tax Implications of Teaching Overseas</title><author>Rolfe, Robert J. ; Doupnik, Timothy S.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c362t-ed549847ccff1a96372323869d02f5b12833bdcd3fc137da1df808c4bebffd613</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1986</creationdate><topic>Business and Management</topic><topic>Business Strategy/Leadership</topic><topic>College instruction</topic><topic>Earned income</topic><topic>Employment</topic><topic>Expatriate employees</topic><topic>Foreign source income</topic><topic>Homes</topic><topic>Income taxes</topic><topic>International Business</topic><topic>Management</topic><topic>Organization</topic><topic>Residents</topic><topic>State income tax</topic><topic>Tax benefits</topic><topic>Tax deductions</topic><topic>Tax exemptions</topic><topic>Tax regulations</topic><topic>Tax treaties</topic><topic>Taxation</topic><topic>Taxpaying</topic><topic>Teachers</topic><topic>Teaching</topic><topic>Transportation costs</topic><topic>Treaties</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Rolfe, Robert J.</creatorcontrib><creatorcontrib>Doupnik, Timothy S.</creatorcontrib><collection>RePEc IDEAS</collection><collection>RePEc</collection><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Journal of international business studies</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Rolfe, Robert J.</au><au>Doupnik, Timothy S.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The Tax Implications of Teaching Overseas</atitle><jtitle>Journal of international business studies</jtitle><stitle>J Int Bus Stud</stitle><date>1986-09-01</date><risdate>1986</risdate><volume>17</volume><issue>3</issue><spage>155</spage><epage>163</epage><pages>155-163</pages><issn>0047-2506</issn><eissn>1478-6990</eissn><abstract>Teaching in another country can have tax advantages both for U.S. professors teaching overseas and for our foreign professors teaching in the United States. This paper examines relevant tax law and treaty provisions that can exempt teaching income from taxation or permit certain living expenses to be deducted. With careful planning, professors may be able to shield up to two years of income from taxation.</abstract><cop>London</cop><pub>Academy of International Business and University of South Carolina, College of Business Administration</pub><doi>10.1057/palgrave.jibs.8490438</doi><tpages>9</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0047-2506 |
| ispartof | Journal of international business studies, 1986-09, Vol.17 (3), p.155-163 |
| issn | 0047-2506 1478-6990 |
| language | eng |
| recordid | cdi_proquest_journals_197150137 |
| source | Jstor Complete Legacy; RePEc; SpringerLink Journals |
| subjects | Business and Management Business Strategy/Leadership College instruction Earned income Employment Expatriate employees Foreign source income Homes Income taxes International Business Management Organization Residents State income tax Tax benefits Tax deductions Tax exemptions Tax regulations Tax treaties Taxation Taxpaying Teachers Teaching Transportation costs Treaties |
| title | The Tax Implications of Teaching Overseas |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-09T14%3A51%3A44IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-jstor_proqu&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=The%20Tax%20Implications%20of%20Teaching%20Overseas&rft.jtitle=Journal%20of%20international%20business%20studies&rft.au=Rolfe,%20Robert%20J.&rft.date=1986-09-01&rft.volume=17&rft.issue=3&rft.spage=155&rft.epage=163&rft.pages=155-163&rft.issn=0047-2506&rft.eissn=1478-6990&rft_id=info:doi/10.1057/palgrave.jibs.8490438&rft_dat=%3Cjstor_proqu%3E154939%3C/jstor_proqu%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=197150137&rft_id=info:pmid/&rft_jstor_id=154939&rfr_iscdi=true |