However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.

也有例外作为税务法的特殊储蓄目的居民仍可被允许申报某种收入。

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Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect and you are both taxed on worldwide income.

通常你和你的配偶都不允许再到做为居民的其他外国报税，你们全球的收入都应在美国申报。

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Another important subject related to the income tax on foreign enterprise is international tax treaty.

与外国企业所得税相关的一个重要研究课题就是国际税收协定。

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The U.S.-Canada Income Tax Treaty of 1980 provides process by which Canada Revenue will collect U.S. income tax obligations of U.S. citizens residing in Canada, and vice-versa.

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The U.S.-Canada Income Tax Treaty of 1980 does not provide a mechanism for the IRS to collect U.S. estate or generation-skipping transfer tax from the estate of an individual resident in Canada at the time of his death.

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Due to the tax treaty between the U.S. and Canada, income from visiting players is not taxable in Canada.

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