IOWA STATE UNIVERSITY
TAX TREATY - NON-STUDENTS
COUNTRY	TEACHERS OR RESEARCHERS	ARTICLE #	LENGTH OF TIME
BANGLADESH	Both	21(1)	2 Years
BELGIUM	Both	19	2 Years from Date of Arrival
CHINA	Both	19	3 Years	(Does not include Hong Kong)
COMMONWEALTH OF INDEPENDENT STATES	Both	VI(1)	2 Years
ARMENIA, AZERBAIJAN,	MOLDOVA, TAJIKISTAN,
BELARUS, GEORGIA,	TURKMENISTAN,
KYRGYZSTAN,	UZBEKISTAN
CZECH REPUBLIC	Both	21(5)	2 Years (Entitled to exemption only once)	(Not valid if Student Tax Treaty claimed during the immediate preceding period.)
EGYPT	Both	22	2 Years from Date of Arrival	(Must be invited for period not expected to be longer than 2 years)
FRANCE	Both	20	2 Years from Date of Arrival	(Entitled to exemption only once)
GERMANY	Both	20(1)	2 Years	(If visit exceeds 2 years exemption lost for entire visit)
GREECE	Teachers Only	XII	3 Years
HONG KONG	NONE		No Treaty	Not Covered by Chinese Treaty
HUNGARY	Both	17	2 Years from Date of Arrival	(Must be invited for period not expected to be longer than 2 years)
ICELAND	Both	21	2 Years from Date of Arrival
INDIA	Both	22	2 Years	(If visit exceeds 2 years exemption lost for entire visit)
INDONESIA	Both	20	2 Years from Date of Arrival	(Entitled to exemption only once)
ISRAEL	Both	23	2 Years from Date of Arrival	(Must be invited for period not expected to be longer than 2 years)
	(Not valid if Student Tax Treaty claimed during the immediate preceding period.)
ITALY	Both	20	2 Years
JAMACIA	Both	22	2 Years from Date of Arrival	(Entitled to exemption only once)
JAPAN	Both	20	2 Years from Date of Arrival
KOREA	Both	20	2 Years from Date of Arrival	(Must be invited for period not expected to be longer than 2 years)
LUXEMBOURG	Both	21(2)	2 Years from Date of Arrival
NETHERLANDS	Both	21(1)	2 Years from Date of Arrival	(If visit exceeds 2 years, exemption lost for entire visit)
	(Not valid if Student Tax Treaty claimed during the immediate preceding period.)
NORWAY	Both	15	2 Years from Date of Arrival
PAKISTAN	Teachers Only	XII	2 Years
PHILIPPINES	Both	21	2 Years from Date of Arrival	(Must be invited for period not expected to be longer than 2 years)
POLAND	Both	17	2 Years from Date of Arrival
PORTUGAL	Both	22	2 Years from Date of Arrival	(Entitled to exemption only once)
	(Not valid if Student Tax Treaty claimed during the immediate preceding period.)
ROMANIA	Both	19	2 Years from Date of Arrival
SLOVAK REPUBLIC	Both	21(5)	2 Years	(entitled to exemption only once)
	(Not valid if Student Tax Treaty claimed during the immediate preceding period.)
SLOVENIA	Both	20 (3)	2 Years from Date of Arrival
THAILAND	Both	23	2 Years
	(Not valid if Student Tax Treaty claimed during the immediate preceding period.)
TRINIDAD and TOBAGO	Both	18	2 Years from Date of Arrival
UNITED KINGDOM	Both	20A	2 Years	(If visit exceeds 2 years exemption lost for entire visit)
ENGLAND, SCOTLAND, NORTHERN IRELAND, WALES
VENEZUELA	Both	21(3)	2 Years from Date of Arrival
Last Updated on2/7/08