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 China, People�s Republic of - Personal Services Income

Income that residents of the People�s Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U.S. income tax if the residents:

- Are present in the United States for no more than 183 days in the calendar year, and
- Do not have a fixed base regularly available in the United States for performing the services.

If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base.

Pay received by residents of the People�s Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U.S. tax if:

- The residents are present in the United States for no more than 183 days in the calendar year,
- The pay is paid by or for an employer who is not a U.S. resident, and
- The pay is not borne by a permanent establishment or fixed base that the employer has in the United States.

These exemptions do not apply to directors� fees for service on the board of directors of a U.S. corporation.
These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U.S. and Chinese governments is exempt from U.S. tax.

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