    |
Tax Treaties for Remuneration for Scholars and Visiting Researchers |
Country |
Maximum Presence |
Amount |
Article # |
Special Restrictions* see below |
|---|---|---|---|---|
Armenia |
2 yrs. |
No limit |
VI(1) |
b, d |
Azerbaijan |
2 yrs. |
No limit |
VI(1) |
b, d |
| Bangladesh | 2 yrs. | No limit | 21(1) | In effect after 01/01/07 |
Belarus |
2 yrs. |
No limit |
VI(1) |
b,d |
| Belgium (Old Treaty) | 2yrs. | No limit | 20 | b,e |
Belgium (New Treaty) |
2 yrs. |
No limit |
19(2) |
b, e |
Canada |
No limit |
$10,000 |
XV |
f |
China (PRC) |
3 yrs. |
No limit |
19 |
b, e |
Czech Republic |
2 yrs. |
No limit |
21(5) |
b, c, d |
Egypt |
2 yrs. |
No limit |
22 |
b, e |
France |
2 yrs. |
No limit |
20 |
b, c |
Georgia |
2 yrs. |
No limit |
VI(1) |
b, d |
Germany |
2 yrs. |
No limit |
20(1) |
a, b, e |
Greece |
3 yrs. |
No limit |
XII |
|
Hungary |
2 yrs. |
No limit |
17 |
b |
Iceland |
2 yrs. |
No limit |
21 |
b, e |
India |
2 yrs. |
No limit |
22 |
a, b |
Indonesia |
2 yrs. |
No limit |
20 |
b, c |
Israel |
2 yrs. |
No limit |
23 |
b, e |
Italy |
2 yrs. |
No limit |
20 |
b |
Jamaica |
2 yrs. |
No limit |
22 |
b, c |
| Japan | 2 yrs. | No limit | 20 | b, d |
Korea |
2 yrs. |
No limit |
20 |
b, d |
Kyrgyzstan |
2 yrs. |
No limit |
VI(1) |
b, d |
Luxembourg |
2 yrs. |
No limit |
21 |
a, b |
Moldova |
2 yrs. |
No limit |
VI(1) |
b, d |
Netherlands |
2 yrs. |
No limit |
21(1) |
a, b, e |
Norway |
2 yrs. |
No limit |
15 |
b, d |
Pakistan |
2 yrs. |
No limit |
XII |
|
Philippines |
2 yrs. |
No limit |
21 |
b, e |
Poland |
2 yrs. |
No limit |
17 |
b, e |
Portugal |
2 yrs. |
No limit |
22 |
b, c |
Romania |
2 yrs. |
No limit |
19 |
b, e |
Slovak Republic |
2 yrs. |
No limit |
21(5) |
b, c, e |
Slovenia |
2 yrs. |
No limit |
20 (3) |
b, d |
Tajikistan |
2 yrs. |
No limit |
VI(1) |
b, d |
Thailand |
2 yrs. |
No limit |
23 |
b, e |
Trinidad/Tobago |
2 yrs. |
No limit |
18 |
b, d |
Turkmenistan |
2 yrs. |
No limit |
VI(1) |
b, d |
Uzbekistan |
2 yrs. |
No limit |
VI(1) |
d, e |
United Kingdom |
2 yrs. |
No limit |
20 |
a, b |
Venezuela |
2 yrs. |
No limit |
21(3) |
b |
Special Restrictions |
|
tax is retroactive if the scholar remains past 2 years |
|
b |
if within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status |
may only claim treaty exemption once in a lifetime |
|
if claiming back-to-back student/scholar, 5 year total limit on treaty benefits |
|
student & teacher benefits may not be claimed back-to-back without re-establishing home country residency |
|
scholar is taxable on full amount if income is over $10,000 |
|
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