------------------------------------------ -- EZ A SZÁM CSAK TEXT FORMÁBAN LÉTEZIK -- ------------------------------------------ Date: Sun, 10 Feb 91 22:48:11 EST Subject: *** TIPP *** #232 Tartalomjegyzek: ---------------- Felado : jozsef_palfy@mtsg.ubc.ca Temakor : US vizum Felado : hollosi@helios.ucsc.edu Temakor : magyar ado Felado : kobli@uconnvm.bitnet Temakor : Adozas/repulojegy Felado : kota@hindmost.lpl.arizona.edu Temakor : rozsagyuri =============================================== Felado : jozsef_palfy@mtsg.ubc.ca Beerkezett: Sun Feb 10 01:17:21 EST 1991 Temakor : US vizum - - - - - - - - - - - - - - - - - - - - - - - - Csillag Ferenc kerdesere (TIPP #230) sajat tapasztalatbol mondhatom, hogy az USA vizumdij valoban megszunt. Leginkabb a Kanadaban levok szamara irom, hogy egy normal vizumkerelemre hat honapig ervenyes "multiple entry" vizumot adtak es a hataron is csak elso alkalommal tuztek egy regisztralo lapot az utlevelbe, kesobb mar ki sem kell szallni a kocsibol a hataratlepeskor. Azert a vizumkero lapon tovabbra is szerepel a "tagja-e kommunista szervezetnek" kerdes. Jo utazast! Palfy Jozsef =============================================== Felado : hollosi@helios.ucsc.edu Beerkezett: Sun Feb 10 05:10:01 EST 1991 Temakor : magyar ado - - - - - - - - - - - - - - - - - - - - - - - - Kaptam otthonrol egy adoivet es egy ADO-HVG-t is, megsem tudok rajonni, hogy nekem most kell adobevallast keszitenem, vagy sem (vagy inkabb ugy mondanam, hogy abszolut nincs turelmem vegigbogaraszni ezt a rengeted szoveget). A kulfoldi jovedelmem utan semmikeppen nem kell otthon adoznom, mert nem voltam otthon 90 napot, meg akkor sem, ha a TAship esetleg nem szamit osztondijnak (ami a napidij (=ismeretlen) 150%-ig adomentes), es persze van kettos adoztatast kizaro egyezmeny is, csakhogy az USA-ban az elso ket evben nem kell adot fizetni... :-) A belfoldi jovedelmeim (szerzoi jogdij 35%-a + egy kis "kulfoldi felsooktatasi intezmeny hallgatojanak belfoldi szakmai gyakorlaton vegzett munkajabol szarmazo jovedelem" (utobbi adomentes)) 55,000 Ft alatt van, azaz 0% ado terheli. (A software-penz utan levont eloleget mar tavaly visszakertem elore, tehat most senki nem tartozik senkinek.) A kerdes tehat, hogy azert az adobevallast el kell-e keszitenem??? Amennyiben igen, ugy szivesen vennek arra otleteket, hogy a kulfoldi jovedelmem (RAship, TAship, Fellowship) pontosan miert adomentesek. Koszonettel, jozsi. =============================================== Felado : kobli@uconnvm.bitnet Beerkezett: Sun Feb 10 19:44:52 EST 1991 Temakor : Adozas/repulojegy - - - - - - - - - - - - - - - - - - - - - - - - Az adougyi egyezmeny szovege minden konyvtarban megtalalhato.Itt most csak a le gfontosabb paragrafusait irom le: Income tax treaty Signed 2/12/79;entered into force 9/18/79 Article 17 Teachers 1. Where a resident of one of the Contracting states is invited by the governme nt of the other Contracting State,a political subdivision or a local authority thereof, or by a university or other recognized educational institution in that other Contracting State for a period not expected to exceed 2 years for the purpose of teaching or engaging in research, or both, at a university or other recognized educational intstitution, and such resident comes to that other Cont racting State primarily for such purpose,his income from personal services for teaching or research at such university or educational institution shall be exempt from tax by that other Contracting state for a period not exceeding 2 years from the date of his arrival in that other Contracting State. 2.This article shall not apply to income from research if such research is unde rtaken not in the public interest but primarily for the private benefit of a sp ecific person or persons. Article 18 Students and trainees 1.Payments which a student,apprentice or business trainee who is, or was immedi ately before visiting a contracting state, a resident of the other contracting state and who is present in the first-mentioned contracting state for the purpo se of his maintenance,education or training shall not be taxed in that State provided that such payments are made to him from sources outside that State. 2. An individual to whom paragraph 1 applies may elect to be treated for tax purposes as a resident of the first-mentioned <<< Ez az USA>>>> state. The elec tion shall apply to all periods during the taxable years during which the individual qualifies under paragraph 1. and may not be revoked except with the consent of the competent authority of that state. <> A Sunbeam Travels, 265 Madison Ave. 5th Floor, New York,NY 10016 Tel.: 1-800-247-6659, igen olcso jegyeket arul a KLM legitarsasag jarataira. Marcius masodik hetere $531 +$16-ert sikerult jegyet vennem. =============================================== Felado : kota@hindmost.lpl.arizona.edu Beerkezett: Sun Feb 10 20:33:46 EST 1991 Temakor : rozsagyuri - - - - - - - - - - - - - - - - - - - - - - - - Pontosan! Rakoczi Ferenc eltalalta, az M>> hollosi@helios.ucsc.edu <<<--->>> hollosi@portal.bitnet <<< *= =* *= =* Hollosi Jozsi. *= =*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=