Non-Resident Taxation Information
Non-Student Treaty Eligible Countries
| Country |
Year Limit of Treaty |
Dollar Limit of Treaty |
| Belgium |
2 years |
No Limit |
| Canada |
No Limit |
$10,000* |
| China |
3 years |
No Limit |
Commonwealth of
Independent States |
2 years |
No Limit |
| Czech Republic |
2 years |
No Limit |
| Egypt |
2 years |
No Limit |
| France |
2 years |
No Limit* |
| Germany |
2 years |
No Limit* |
| Greece |
3 years |
No Limit |
| Hungary |
2 years |
No Limit* |
| India |
2 years |
No Limit* |
| Indonesia |
2 years |
No Limit |
| Israel |
2 years |
No Limit |
| Italy |
2 years |
No Limit |
| Jamaica |
2 years |
No Limit* |
| Japan |
2 years |
No Limit |
| Korea (Rep. of) |
2 years |
No Limit |
| Luxembourg |
2 years |
No Limit* |
| Netherlands |
2 years |
No Limit* |
| Norway |
2 years |
No Limit |
| Pakistan |
2 years |
No Limit |
| Philippines |
2 years |
No Limit* |
| Poland |
2 years |
No Limit |
| Portugal |
2 years |
No Limit |
| Romania |
2 years |
No Limit |
| Slovak Republic |
2 years |
No Limit* |
| Slovenia |
2 years |
No Limit |
| Thailand |
2 years |
No Limit* |
| Trinidad and Tobago |
2 years |
No Limit |
| United Kingdom |
2 years |
No Limit* |
| Venezuela |
2 years |
No Limit |
* Tax treaties with retroactive clauses, either limited by years of
presence, dollar amount or number of times treaty is taken.
