Invention Grant
- Patent Title: System and method for monitoring international tax status
- Patent Title (中): 监测国际税收状况的制度和方法
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Application No.: US08424875Application Date: 1995-04-17
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Publication No.: US06183140B2Publication Date: 2001-02-06
- Inventor: Paula Singer , Gary Singer
- Applicant: Paula Singer , Gary Singer
- Main IPC: G06F1760
- IPC: G06F1760

Abstract:
An interactive knowledge based system for monitoring international tax status has a residency status analyzer and a tax treaty analyzer that cooperate to determine the residency status of an individual, based on the individual's visa history, travel to and from the US, and the applicability of any treaty for the individual. The residency analyzer evaluates visa history, travel and days in the US, as well as type of activity and any applicable treaty's tie-breaker rule to determine if residency status is affected and sets indicators accordingly. The tax treaty analyzer performs an income type analysis to determine if income is from employment services, self-employment, or scholarship and fellowship grants. The tax treaty analyzer evaluates the applicable treaty for the presence and terms of a saving clause. For each type of income, the Tax treaty analyzer determines whether treaty benefits are available for the individual based on the primary activities of the person, and the person's residency status. Results are displayed interactively and also sent electronically to several output files and formats, including appropriate tax forms, files to be sent to an institution's payroll system, and audit trails.
Information query