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Tax Treaty Countries and Treaty Article Number
| Country |
Students |
Teachers & Researchers |
|---|
| ARMENIA |
NO |
VI(1) |
| AZERBAIJAN |
NO |
VI(1) |
| BANGLADESH |
21(2) |
21(1) |
| BELGIUM |
19(1)(B) |
19(2) |
| BULGARIA |
NO |
19(2) |
| BELARUS |
NO |
VI(1) |
| CHINA |
20(c) |
19 |
| CYPRUS |
21(1) |
NO |
| CZECH REP |
21(1) |
21(5) |
| DENMARK |
NO |
NO |
| EGYPT |
23(1) |
22 |
| ESTONIA |
20(1) |
NO |
| FRANCE |
21(1) |
20 |
| GEORGIA |
NO |
VI(1) |
| GERMANY |
20(4) |
20(1) |
| GREECE |
NO |
XII |
| HUNGARY |
NO |
17 |
| ICELAND |
19(1) |
NO |
| INDIA |
NO |
22 |
| INDONISIA |
19(1) |
20 |
| ISRAEL |
24(1) |
23 |
| ITALY |
NO |
20 |
| JAMAICA |
NO |
22 |
| |
|
|
| KAZAKHSTAN |
NO |
NO |
| KOREA |
21(1) |
20 |
Tax Treaty Countries and Treaty Article Number
| Country |
Students |
Teachers & Researchers |
|---|
| KYRGYZSTAN |
NO |
VI(1) |
| LATVIA |
20(1) |
NO |
| LITHUANIA |
20(1) |
NO |
| LUXEMBOURG |
NO |
21(2) |
| MALTA |
20(2) |
NO |
| MOLDOVA |
NO |
VI(1) |
| MOROCCO |
18 |
NO |
| NETHERLANDS |
22(1) |
21(1) |
| NORWAY |
16(1) |
15 |
| PAKISTAN |
XIII(1) |
XII |
| PHILIPPINES |
22(1) |
21 |
| POLAND |
18(1) |
17 |
| PORTUGAL |
23(1) |
22 |
| ROMANIA |
20(1) |
19 |
| SLOVAK REP |
21(1) |
21(5) |
| SLOVENIA |
20(1) |
20(3) |
| SPAIN |
22(1) |
NO |
| TAJIKISTAN |
NO |
VI(1) |
| THAILAND |
22(1) |
23 |
| TRINIDAD and TOBAGO |
19(1) |
18 |
| TUNISIA |
20 |
NO |
| TURKMENISTAN |
NO |
VI(1) |
| UNITED KINGDOM |
NO |
20A |
| UZBEKISTAN |
NO |
VI(1) |
| VENEZUELA |
21(1) |
21(3) |
