of this subparagraph shall not be treated as met with respect to any dividend paid by a regulated investment company or a real estate investment trust. (2) Qualified wages (A) In general No tax shall be imposed under this chapter (and no amount shall be withheld under section 1441(a) or chapter 24) with respect to qualified wages paid to a qualified resident of Taiwan who— (i) is not a resident of the United States (determined without regard to subsection (c)(3)(E)), or (ii) is employed as a member of the regular component of a ship or aircraft operated in international traffic. (B) Qualified wages (i) In general The term qualified wages means wages, salaries, or similar remunerations with respect to employment involving the performance of personal services within the United States which— (I) are paid by (or on behalf of) any employer other than a United States person, and (II) are not borne by a United States permanent establishment of any person other than a United States person. (ii) Exceptions Such term shall not include directors' fees, income derived as an entertainer or athlete, income derived as a student or trainee, pensions, amounts paid with respect to employment with the United States, any State (or political subdivision thereof), or any possession of the United States (or any political subdivision thereof), or other amounts specified in regulations or guidance under subsection (f)(1)(F). (3) Income derived from entertainment or athletic activities (A) In general No tax shall be imposed under this chapter (and no amount shall be withheld under section 1441(a) or chapter 24) with respect to income derived by an entertainer or athlete who is a qualified resident of Taiwan from personal activities as such performed in the United States if the aggregate amount of gross receipts from such activities for the taxable year do not exceed $30,000. (B) Exception Subparagraph (A) shall not apply with respect to— (i) income which is qualified wages (as defined in paragraph (2)(B), determined without regard to