Payroll Treaty Letter Table

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Treaty Letter Table

	REPRESENTATION LETTERS		APPLICABLE TREATY
COUNTRY	Teachers/ Researchers Revenue Procedure 87-9	Students/ Trainees Revenue Procedure 87-8	Treaty Signed	Treaty	Technical Explanation
Bangladesh (BGD-BG)	Article 21(1) 2 Yrs/No limit	Article 21(2) 2 Yrs/$8,000	2006
Belgium (BEL-BE)	Article 20 2 Yrs/No limit (2)	Article 21(1) 5 Yrs/$2,000	1970
China, People’s Republic of (CHN-CH)	Article 19 3 Yrs/No limit	Article 20(c) No limit/$5,000	1984
Commonwealth of Independent States (formerly USSR) Armenia (ARM-AM) Azerbaijan (AZE-AJ) Belarus (BLR-BO) Georgia (GEO-GG) Kyrgyz Stan (KGZ-KG) Moldova (MDA-MD) Tajikistan (TJK-TI) Turkmenistan (TKM-TX) Uzbekistan (UZB-UZ)	Article VI(1) Article VI(1) Article VI(1) Article VI(1) Article VI(1) Article VI(1) Article VI(1) Article VI(1) Article VI(1) 2Yrs/No limit		1973
Cyprus (CYP-CY)		Article 21(1) 5 Yrs/$2,000	1984
Czech Republic (CZE-EZ)	Article 21(5) 2 Yrs/No limit (2,3)	Article 21(1) 5 Yrs/$5,000	1993
Egypt (EGY-EG)	Article 22 2 Yrs/No limit (2,4)	Article 23(1) 5 Yrs/$3,000	1980
Estonia (EST-EN)		Article 20(1) 5 Yrs/$5,000	1998
France (FRA-FR)	Article 20 2 Yrs/No limit (3,4)	Article 21(1) 5 Yrs/$5,000	1994
Germany (DEU-GM)	Article 20(1) 2 Yrs/No limit (1,2)	Article 20(4) 4 Yrs/$5,000	1989
Greece (GRC-GR)	Article XII 3 Yrs/No limit		1950
Hungary (HUN-HU)	Article 17 2 Yrs/No limit		1979
Iceland (ISL-IC)	Article 21 2 Yrs/No limit (2)	Article 22(1) 5 Yrs/$2,000	1975
India (IND-IN)	Article 22 2 Yrs/No limit (1)		1989
Indonesia (IDN-ID)	Article 20 2 Yrs/No limit (3)	Article 19(1) 5 Yrs/$2,000	1988
Israel (ISR-IS)	Article 23 2 Yrs/No limit (2,4)	Article 24(1) 5 Yrs/$3,000	1975
Italy (ITA-IT)	Article 20 2 Yrs/No limit		1984
Jamaica (JAM-JM)	Article 22 2 Yrs/No limit (3)		1980
Korea, Republic of (KOR-KS)	Article 20 2 Yrs/No limit (2)	Article 21(1) 5 Yrs/$2,000	1976
Latvia (LVA-LG)		Article 20(1) 5 Yrs/$5,000	1998
Lithuania (LTU-LH)		Article 20(1) 5 Yrs/$5,000	1998
Luxembourg (LUX-LU)	Article 21 (2) 2 Yrs/No limit (1)		1962 2001
Morocco (MAR-MO)		Article 18 5 Yrs/$2,000	1977
Netherlands (NLD-NL)	Article 21(1) 2 Yrs/No limit (1,2)	Article 22(1) No limit/$2,000	1992
Norway (NOR-NO)	Article 15 2 Yrs/No limit (2)	Article 16(1) 5 Yrs/$2,000	1971
Pakistan (PAK-PK)	Article XII 2 Yrs/No limit	Article XIII(1) No limit/$5,000	1957
Philippines (PHL-RP)	Article 21 2 Yrs/No limit (1,2)	Article 22(1) 5 Yrs/$3,000	1976
Poland (POL-PL)	Article 17 2 Yrs/No limit (2)	Article 18(1) 5 Yrs/$2,000	1974
Portugal (PRT-PO)	Article 22 2 Yrs/No limit (2,3)	Article 23(1) 5 Yrs/$5,000	1994
Romania (ROM-RO)	Article 19 2 Yrs/No limit (2,4)	Article 20(1) 5 Yrs/$2,000	1973
Slovak Republic (SVK-LO)	Article 21(5) 2 Yrs/No limit (2,3)	Article 21(1) 5 Yrs/$5,000	1993
Slovenia (SVN-SI)	Article 20(3) 2 Yrs/No limit (4)	Article 20(1) 5 Yrs/$5,000	1999
Spain (ESP-SP)		Article 22(1) 5 Yrs/$5,000	1990
Thailand (THA-TH)	Article 23 2 Yrs/No limit (1,4)	Article 22(1) 5 Yrs/$3,000	1996
Trinidad and Tobago (TTO-TD)	Article 18 2 Yrs/No limit (2,4)	Article 19(1) 5 Yrs/$2,000	1970
Tunisia (TUN-TS)		Article 20 5 Yrs/$4,000	1985
United Kingdom (GBR-UK)	Article 20A 2 Yrs/No limit (1)		1975
Venezuela (VEN-VE)	Article 21(3) 2 Yrs/No limit	Article 21(1) 5 Yrs/$5,000	1999

(1) Retroactive Clause

(2) Back to Back Clause

(3) Once in a Lifetime Clause

(4) 5 year Total If Student Article was used

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