Tax Treaty Countries and Articles Covering Independent Personal Services

TAX TREATY
COUNTRIES
TAX TREATY
ARTICLES
LIMITATIONS
Australia 14 183 days
Austria 14 183 days
Barbados 14 89 days
Belgium 14 (2) (a) (b) 182 days
Canada 14 Public entertainer/ $10,000 per year
China 13 183 days
Cyprus 17 182 days
Czech Republic 14 183 days
Denmark 14 183 days
Egypt 15 89 days
Estonia 14 183 days
Finland 14 183 days
France 14 183 days
Germany 14 183 days
Greece 10 183 days/$10,000 per year
Hungary 13 183 days
Iceland 18 182 days
India 15 89 days
Indonesia 15 119 days
Ireland 14 183 days
Israel 16 182 days
Italy 14 183 days
Jamaica 14 89 days/$5000 limit
Japan 7 183 days
Kazakhstan 14 183 days
Korea, Republic of 18 183 days/$3,000 limit
Latvia 14 183 days
Lithuania 14 183 days
Luxembourg 12 180 days
Mexico 14 183 days
Morocco 14 182 days/$5,000 limit
Netherlands 15 183 days
New Zealand 14 183 days
Norway 13 182 days
Pakistan 11 183 days/payee must be Pakistani contractor
Philippines 15 89 days
Poland 15 182 days
Portugal 15 182 days
Romania 14 182 days
Russia 13 183 days
Slovak Republic 14 183 days
Slovenia 14 183 days
South Africa 14 183 days
Spain 15 183 days
Sweden 14 183 days
Switzerland 14 183 days
Thailand 15 89 days/$10,000 limit
Trinidad 17 183 days
Tunisia 14 183 days
Turkey 14 183 days
Ukraine 14 183 days
United Kingdom 14 183 days
United States Model 14 183 days
Venezuela 14 183 days