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Foreign Tax Treaties: Teachers and Researchers
Please note the following:
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The Income Code for all countries listed below is 19.
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There is no maximum dollar limit to any country's treaty.
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The maximum years allowed from date of arrival in all countries' treaties is two years except for China, which allows a maximum of three years.
| Country |
Country Code |
Article Number | Considerations |
| Bangladesh | BG | 21(1) | |
| Belgium | BE | 19(2) | |
| Bulgaria | BU | 19(2) |
|
| Canada | CA | Cannot not exceed the $10,000 limit. If limit is exceeded, exemption is lost for entire amount earned for the year. | |
| China | CH | 19 | |
| Commonwealth of Independent States (CIS) | Various | VI(1) | |
| Czech Republic | EZ |
21(5) | |
| Egypt | EG | 22 | |
| France | FR | 20 | Once-in-a-Lifetime Clause: Tax Treaty benefit can only be claimed once. |
| Germany | GM | 20(1) | |
| Greece | GR | XII | Must be teaching. Does not apply to research. |
| Hungary |
HU |
17 | Cannot be invited for more than two years. |
| India | IN | 22 | Retroactive Clause: If present for more than two years, the exemption is lost for entire period. |
| Indonesia | ID | 20 | |
| Israel | IS | 23 | Cannot be invited for more than two years. |
| Italy |
IT | 20 | Cannot be invited for more than two years. |
| Jamaica | JM | 22 | Cannot be invited for more than two years. |
| Japan |
JA | 20 | . |
| Korea (South) | KS | 20 | Cannot be invited for more than two years. |
| Luxembourg | LU | 21(2) | Retroactive Clause: If present for more than two years, the exemption is lost for entire period. |
| Netherlands | NL | 21(1) | Retroactive Clause: If present for more than two years, the exemption is lost for entire period. |
| Norway | NO | 15 | Cannot be invited for more than two years. |
| Pakistan | PK | XII | Must be teaching. Does not apply to research. |
| Philippines | RP | 2 | Cannot be invited for more than two years. |
| Poland | PL | 17 | Cannot be invited for more than two years. |
| Portugal | PO | 22 | |
| Romania | RO | 19 | Cannot be invited for more than two years. |
| Slovak Republic |
LO | 21(5) | |
| Slovenia | SI | 20(3) | |
| Thailand |
TH | 23 | Retroactive Clause: If present for more than two years, the exemption is lost for entire period. |
| Trinidad and Tobago | TT |
18 | |
| United Kingdom | UK | Retroactive Clause: If present for more than two years, the exemption is lost for entire period. | |
| Venezuela | VE | 21(3) |