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 |