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The tax exempt status of Stanford University in the U.S. ensures that U.S.-based activities under Stanford's main purposes of research, education, and patient care are not taxable. This U.S. tax exempt status is not typically recognized in a foreign country, and hence, activities in that country may have tax implications to the University, the individual(s) conducting that activity, and the activity itself.
It is particularly important to consider foreign tax implications in the following cases:
- Programs / projects with Stanford employees spending more than 90 days in a country without a tax treaty with the U.S., or more than 180 days in any country (see IRS website);
- Programs / projects that hire staff locally; or
- Programs / projects that generate revenue abroad (including sponsored funds that leave the country of origin).
This section covers possible tax implications, such as Triggering Presence, Corporate and Individual Taxation, VAT and withholding, and Income Tax related to Program Revenue.