Tax Treaty Articles

Scholarship or Fellowship Grant (R 06/16/2010)
COUNTRY of Residence	COUNTRY of Residence Code	Maximum Presence in USA	Maximum Compensation	Treaty Article
Bangladesh	BG	2 years	No limit	21(2)
China, People's Rep. of	CH	No limit	No limit	20(b)
Commonwealth of Independent States¹		5 years	Limited	VI(1)
Cyprus	CY	5 years	No limit	21(1)
Czech Republic	EZ	5 years	No limit	21(1)
Egypt	EG	5 years	No limit	23(1)
Estonia	EN	5 years	No limit	20(1)
France	FR	5 years	No limit	21(1)
Germany	GM	5 years	No limit	20(3)
Iceland	IC	5 years	No limit	19(1)
Indonesia	ID	5 years	No limit	19(1)
Israel	IS	5 years	No limit	24(1)
Kazakstan	KZ	5 years	No limit	19
Korea, South	KS	5 years	No limit	21(1)
Latvia	LG	5 years	No limit	20(1)
Lithuania	LH	5 years	No limit	20(1)
Morocco	MO	5 years	No limit	18
Netherlands	NL	5 years	No limit	22(2)
Norway	NO	5 years	No limit	16(1)
Pakistan	PK	No limit	No limit	XIII(1)
Philippines	RP	5 years	No limit	22(1)
Poland	PL	5 years	No limit	18(1)
Portugal	PO	5 years	No limit	23(1)
Romania	RO	5 years	No limit	20(1)
Russia	RS	5 years	No limit	18
Slovak Republic	LO	5 years	No limit	21(1)
Slovenia	SI	5 years	No limit	20(1)
Spain	SP	5 years	No limit	22(1)
Thailand	TH	5 years	No limit	22(1)
Trinidad & Tobago	TD	5 years	No limit	19(1)
Tunisia	TS	5 years	No limit	20
Ukraine	UP	5 years	No limit	20
Venezuela	VE	5 years	No limit	21(1)

(1) Commonwealth of Independent States include the following: Armenia, Azerbaijan, Belarus, Georgia, Kyrgystan, Moldavo, Tajikistan, Turkmenistan, and Uzbekistan.

Last Updated on 6/16/2010 by Gabe Nwandu (UC Riverside)

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