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REPRESENTATION LETTERS
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APPLICABLE TREATY
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| COUNTRY |
Teachers/ Researchers Revenue Procedure 87-9
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Students/ Trainees Revenue Procedure 87-8
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Treaty Signed
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Treaty
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Technical Explanation
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| Bangladesh (BGD-BG) |
Article 21(1) 2 Yrs/No limit
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Article 21(2) 2 Yrs/$8,000
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2006
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| Belgium (BEL-BE) |
Article 20 2 Yrs/No limit (2)
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Article 21(1) 5 Yrs/$2,000
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1970
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| China, People’s Republic of (CHN-CH) |
Article 19 3 Yrs/No limit
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Article 20(c) No limit/$5,000
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1984
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| 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) |
2Yrs/No limit
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1973
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| Cyprus (CYP-CY) |
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Article 21(1) 5 Yrs/$2,000
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1984
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| Czech Republic (CZE-EZ) |
Article 21(5) 2 Yrs/No limit (2,3)
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Article 21(1) 5 Yrs/$5,000
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1993
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| Egypt (EGY-EG) |
Article 22 2 Yrs/No limit (2,4)
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Article 23(1) 5 Yrs/$3,000
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1980
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| Estonia (EST-EN) |
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Article 20(1) 5 Yrs/$5,000
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1998
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| France (FRA-FR) |
Article 20 2 Yrs/No limit (3,4)
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Article 21(1) 5 Yrs/$5,000
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1994
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| Germany (DEU-GM) |
Article 20(1) 2 Yrs/No limit (1,2)
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Article 20(4) 4 Yrs/$5,000
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1989
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| Greece (GRC-GR) |
Article XII 3 Yrs/No limit
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1950
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| Hungary (HUN-HU) |
Article 17 2 Yrs/No limit
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1979
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| Iceland (ISL-IC) |
Article 21 2 Yrs/No limit (2)
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Article 22(1) 5 Yrs/$2,000
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1975
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| India (IND-IN) |
Article 22 2 Yrs/No limit (1)
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1989
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| Indonesia (IDN-ID) |
Article 20 2 Yrs/No limit (3)
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Article 19(1) 5 Yrs/$2,000
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1988
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| Israel (ISR-IS) |
Article 23 2 Yrs/No limit (2,4)
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Article 24(1) 5 Yrs/$3,000
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1975
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| Italy (ITA-IT) |
Article 20 2 Yrs/No limit
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1984
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| Jamaica (JAM-JM) |
Article 22 2 Yrs/No limit (3)
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1980
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| Korea, Republic of (KOR-KS) |
Article 20 2 Yrs/No limit (2)
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Article 21(1) 5 Yrs/$2,000
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1976
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| Latvia (LVA-LG) |
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Article 20(1) 5 Yrs/$5,000
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1998
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| Lithuania (LTU-LH) |
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Article 20(1) 5 Yrs/$5,000
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1998
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| Luxembourg (LUX-LU) |
Article 21(2) 2 Yrs/No limit (1)
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1962 2001
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| Morocco (MAR-MO) |
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Article 18 5 Yrs/$2,000
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1977
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| Netherlands (NLD-NL) |
Article 21(1) 2 Yrs/No limit (1,2)
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Article 22(1) No limit/$2,000
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1992
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| Norway (NOR-NO) |
Article 15 2 Yrs/No limit (2)
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Article 16(1) 5 Yrs/$2,000
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1971
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| Pakistan (PAK-PK) |
Article XII 2 Yrs/No limit
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Article XIII(1) No limit/$5,000
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1957
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| Philippines (PHL-RP) |
Article 21 2 Yrs/No limit (1,2)
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Article 22(1) 5 Yrs/$3,000
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1976
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| Poland (POL-PL) |
Article 17 2 Yrs/No limit (2)
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Article 18(1) 5 Yrs/$2,000
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1974
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| Portugal (PRT-PO) |
Article 22 2 Yrs/No limit (2,3)
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Article 23(1) 5 Yrs/$5,000
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1994
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| Romania (ROM-RO) |
Article 19 2 Yrs/No limit (2,4)
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Article 20(1) 5 Yrs/$2,000
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1973
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| Slovak Republic (SVK-LO) |
Article 21(5) 2 Yrs/No limit (2,3)
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Article 21(1) 5 Yrs/$5,000
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1993
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| Slovenia (SVN-SI) |
Article 20(3) 2 Yrs/No limit (4)
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Article 20(1) 5 Yrs/$5,000
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1999
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| Spain (ESP-SP) |
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Article 22(1) 5 Yrs/$5,000
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1990
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| Thailand (THA-TH) |
Article 23 2 Yrs/No limit (1,4)
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Article 22(1) 5 Yrs/$3,000
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1996
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| Trinidad and Tobago (TTO-TD) |
Article 18 2 Yrs/No limit (2,4)
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Article 19(1) 5 Yrs/$2,000
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1970
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| Tunisia (TUN-TS) |
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Article 20 5 Yrs/$4,000
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1985
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| United Kingdom (GBR-UK) |
2 Yrs/No limit (1)
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1975
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| Venezuela (VEN-VE) |
Article 21(3) 2 Yrs/No limit
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Article 21(1) 5 Yrs/$5,000
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1999
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(1) Retroactive Clause
(2) Back to Back Clause
(3) Once in a Lifetime Clause
(4) 5 year Total If Student Article was used