Tax Treaty Summary
for Certain Categories of Payments to Nonresident Aliens
Limited tax treaty provisions are available between the USA
and the following countries. Please check with Voucher Processing at 353-4882 for
specific provisions of tax treaties with these countries.
| Country |
Personal Services |
Artist/Athlete/Entertainer |
Scholarships/Fellowships |
Royalties |
| Australia |
Yes |
Yes |
No |
Yes |
| Austria |
Yes |
Yes |
No |
Yes |
| Barbados |
Yes |
Yes |
No |
Yes |
| Belgium |
Yes |
Yes |
Yes |
Yes |
| Canada |
Yes |
No |
No |
Yes |
| China, People’s Republic of |
Yes |
Yes |
Yes |
Yes |
| Commonwealth of Independent States |
Yes |
No |
Yes |
Yes |
| Cyprus |
Yes |
Yes |
Yes |
Yes |
| Czech Republic |
Yes |
Yes |
Yes |
Yes |
| Denmark |
Yes |
Yes |
No |
Yes |
| Egypt |
Yes |
Yes |
Yes |
Yes |
| Estonia |
Yes |
Yes |
Yes |
Yes |
| Finland |
Yes |
Yes |
No |
Yes |
| France |
Yes |
Yes |
Yes |
Yes |
| Germany |
Yes |
Yes |
Yes |
Yes |
| Greece |
Yes |
No |
No |
Yes |
| Hungary |
Yes |
No |
No |
Yes |
| Iceland |
Yes |
Yes |
Yes |
Yes |
| India |
Yes |
Yes |
No |
Yes |
| Indonesia |
Yes |
Yes |
Yes |
Yes |
| Ireland |
Yes |
Yes |
No |
Yes |
| Israel |
Yes |
Yes |
Yes |
Yes |
| Italy |
Yes |
Yes |
No |
Yes |
| Jamaica |
Yes |
Yes |
No |
Yes |
| Japan |
Yes |
Yes |
Yes |
Yes |
| Kazakstan |
Yes |
No |
Yes |
Yes |
| Korea, Republic of |
Yes |
No |
Yes |
Yes |
| Latvia |
Yes |
Yes |
Yes |
Yes |
| Lithuania |
Yes |
Yes |
Yes |
Yes |
| Luxembourg |
Yes |
Yes |
Yes |
Yes |
| Mexico |
Yes |
Yes |
No |
Yes |
| Morocco |
Yes |
No |
Yes |
Yes |
| Netherlands |
Yes |
Yes |
Yes |
Yes |
| New Zealand |
Yes |
Yes |
No |
Yes |
| Norway |
Yes |
Yes |
Yes |
Yes |
| Pakistan |
Yes |
No |
No |
Yes |
| Philippines |
Yes |
Yes |
Yes |
Yes |
| Poland |
Yes |
No |
Yes |
Yes |
| Portugal |
Yes |
Yes |
Yes |
Yes |
| Romania |
Yes |
Yes |
Yes |
Yes |
| Russia |
Yes |
No |
Yes |
Yes |
| Slovak Republic |
Yes |
Yes |
Yes |
Yes |
| Slovenia |
Yes |
Yes |
Yes |
Yes |
| South Africa |
Yes |
Yes |
No |
Yes |
| Spain |
Yes |
Yes |
Yes |
Yes |
| Sweden |
Yes |
Yes |
No |
Yes |
| Switzerland |
Yes |
Yes |
No |
Yes |
| Thailand |
Yes |
Yes |
Yes |
Yes |
| Trinidad and Tobago |
Yes |
No |
Yes |
Yes |
| Tunisia |
Yes |
Yes |
Yes |
Yes |
| Turkey |
Yes |
Yes |
No |
Yes |
| Ukraine |
Yes |
No |
Yes |
Yes |
| United Kingdom |
Yes |
No |
No |
Yes |
| Venezuela |
Yes |
Yes |
Yes |
Yes |