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Current as of April 06, 2022 | Updated by FindLaw Staff
The services of employees of a foreign degree-granting institution who are nonimmigrant aliens under the immigration laws of the United States, shall, for the purposes of RCW 51.12.120, be considered to be localized or principally localized, in the country of domicile of the foreign degree-granting institution as defined in RCW 28B.90.010 in those instances where the income of those employees would be exempt from taxation by virtue of the terms and provisions of any treaty between the United States and the country of domicile of the foreign degree-granting institution. However, a foreign degree-granting institution is not precluded from otherwise establishing that a nonimmigrant employee's services are, for the purpose of such statutes, principally located in its country of domicile.
Cite this article: FindLaw.com - Washington Revised Code Title 51. Industrial Insurance § 51.12.160. Foreign degree-granting institutions--Employee services in country of domicile - last updated April 06, 2022 | https://codes.findlaw.com/wa/title-51-industrial-insurance/wa-rev-code-51-12-160/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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