Countries with Tax Treaties
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First Published :Wed Oct 21 13:45:03 GMT 2015
Last Modified :Wed May 18 14:05:29 GMT 2022
Last Published :Wed May 18 14:05:29 GMT 2022
Summary :
Countries which have a tax treaty with the US, citation number and duration of treaty.
Response
Primary Information
| Country | Treaty Citation | Maximum time in US in order to qualify | | Country | Treaty Citation | Maximum time in US in order to qualify | | Bangladesh | 21(2) | No limit | | Morocco | 18 | 5 years | | China | 20(b) | No limit | | Netherlands | 22(2) | 3 years | | C.I.S. | VI(1) | 5 years | | Norway | 16(1) | 5 years | | Cyprus | 21(1) | 5 years | | Philippines | 22(1) | 5 years | | Czech Republic | 21(1) | 5 years | | Poland | 18(1) | 5 years | | Egypt | 23(1) | 5 years | | Portugal | 23(1) | 5 years | | Estonia | 20(1) | 5 years | | Romania | 20(1) | 5 years | | France | 21(1) | 5 years | | Russia | 18 | 5 years | | Germany | 20(3) | No limit | | Slovak Republic | 21(1) | 5 years | | Iceland | 19(1) | 5 years | | Slovenia | 20(1) | 5 years | | Indonesia | 19(1) | 5 years | | Spain | 22(1) | 5 years | | Israel | 24(1) | 5 years | | Thailand | 22(1) | 5 years | | Kazakhstan | 19 | 5 years | | Trinidad & Tobago | 19(1) | 5 years | | Repub of Korea | 21(1) | 5 years | | Tunisia | 20 | 5 years | | Latvia | 20(1) | 5 years | | Ukraine | 20 | 5 years | | Lithuania | 20(1) | 5 years | | Venezuela | 21(1) | 5 years |
Note: In order to qualify for exemption, some treaties limit the time the student can be present in the US. Please check IRS Publication 901 for details or contact TSS for more information. |
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Keywords
visas, non resident aliens, citations