| 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 |