Payroll 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)     
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)
‌  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