Tax Treaty Countries & Treaty Article Number
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| 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 |
| JAPAN | NO | 20 |
| KAZAKHSTAN | NO | NO |
| KOREA | 21(1) | 20 |
| 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) |