当然有说啦。

http://www.irs.gov/pub/irs-trty/chintech.pdf
This article is excepted from the "saving clause" of paragraph 2 of the Protocol, so its benefits are available to persons who otherwise qualify even if they become U.S. residents.

http://www.irs.gov/publications/p519/ch09.html#en_US_2012_publink1000222734
Some exceptions to the saving clause apply to all resident aliens (for example, under the U.S.-People's Republic of China treaty)

http://www.irs.gov/Individuals/International-Taxpayers/Resident-Alien-Claiming-a-Treaty-Exemption-for-a-Scholarship-or-Fellowship
Example: Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under the Internal Revenue Code, a student may become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, the treaty allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States.

[此贴子已经被作者于2013/3/11 15:02:39编辑过]