Foreign Activity Operations Guide

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Taxation Requirements for Income for All International Programs

Despite its U.S. classification as a tax-exempt organization, Stanford University may not be exempt from paying taxes in foreign countries. The University could be taxed on income like any for-profit entity in the foreign country where it conducts business unless there is a special agreement with the foreign country, a specific exemption within the laws of the country or a modification provided for by an income tax treaty between the foreign country and the United States.

To ensure compliance with local tax laws, faculty/investigators should submit a help request to Global Business Services. Often outside expertise will be required to assist in this assessment.