State Taxation of Nonresident Foreign Nationals Under International Law
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Authors
Witlin, Eric H.
Issue Date
2015-03-27
Type
Presentation
Language
en_US
Keywords
Taxation , Foreign nationals , Law , Treaties
Alternative Title
Abstract
The United Nations Model Convention on Double Taxation is the current international standard by which foreign national nonresidents are taxed. This model convention was developed specifically to address the problem of subjecting foreign nationals to being taxed from the same activity in the country of citizenship and the country of residence. The model serves as a template for a treaty between any two countries, which are referred to in the model convention as “Contracting States.” This model convention also specifically applies to students studying abroad. The United States is a party to many tax treaties including treaties with the countries of China and India which serve as the basis for taxation of nonresidents who are citizens of these countries. Purportedly, the several states in the U.S. are not bound by the terms of these treaties. The author believes this premise to be erroneous which is the basis of this research.