University of Maine System Tax Treaties
| Country (PS Code) | Income Code | Category of Personal Services | Maximum Presence in U.S. | Maximum Compensation | Treaty Article |
|---|---|---|---|---|---|
| Bangladesh (BGD) | 15 | Scholarship or fellowship | 2 years | No limit | 21(2) |
| Bangladesh (BGD) | 18 | Teaching or research | 2 years | No limit | 21(1) |
| Bangladesh (BGD) | 19 | Studying and training: Compensation during study or training | 2 years | $8,000 | 21(2) |
| Belgium (BEL) | 18 | Teaching | 2 years | No limit | 19(2) |
| Belgium (BEL) | 19 | Studying and training: Compensation during training | 2 years | $9,000 | 19(1) |
| Bulgaria (BGR) | 18 | Teaching | 2 years | No limit | 19(2) |
| Bulgaria (BGR) | 19 | Studying and training: Compensation during training | 2 years | $9,000 | 19(1) |
| Canada (CAN) | 17 | Dependent personal services | No limit | $10,000 | XV |
| China, People’s Rep. of (CHN) | 15 | Scholarship or fellowship grant | No limit | No limit | 20(b) |
| China, People’s Rep. of (CHN) | 18 | Teaching | 3 years | No limit | 19 |
| China, People’s Rep. of (CHN) | 19 | Studying and training: Compensation during training or while gaining experience | No limit | $5,000 | 20(c) |
| Commonwealth of Independent States (ARM,AZE,BLR,GEO, KGZ,MDA,TJK,TKM, UZB) | 15 | Scholarship or fellowship | 5 years | Limited | VI(1) |
| Commonwealth of Independent States (ARM,AZE,BLR,GEO, KGZ,MDA,TJK,TKM, UZB) | 18 | Teaching | 2 years | No limit | VI(1) |
| Commonwealth of Independent States (ARM,AZE,BLR,GEO, KGZ,MDA,TJK,TKM, UZB) | 19 | Studying and training: Remittances or allowances | 5 years | $10,000 | VI(1) |
| Cyprus (CYP) | 15 | Scholarship or fellowship grant | Generally, 5 years | No limit | 21(1) |
| Cyprus (CYP) | 19 | Studying and training: Compensation during training | Generally, 5 years | $2,000 | 21(1) |
| Czech Republic (CZE) | 15 | Scholarship or fellowship grant | 5 years | No limit | 21(1) |
| Czech Republic (CZE) | 18 | Teaching | 2 years | No limit | 21(5) |
| Czech Republic (CZE) | 19 | Studying and training: Compensation during training | 5 years | $5,000 | 21(1) |
| Egypt (EGY) | 15 | Scholarship or fellowship | Generally, 5 years | No limit | 23(1) |
| Egypt (EGY) | 18 | Teaching | 2 years | No limit | 22 |
| Egypt (EGY) | 19 | Studying and training: Compensation during training | Generally, 5 years | $3,000 | 23(1) |
| Estonia (EST) | 15 | Scholarship or fellowship grant | 5 years | No limit | 20(1) |
| Estonia (EST) | 19 | Studying and training: Compensation during training | 5 years | $5,000 | 20(1) |
| France (FRA) | 15 | Scholarship or fellowship grant | 5 years | No limit | 21(1) |
| France (FRA) | 18 | Teaching | 2 years | No limit | 20 |
| France (FRA) | 19 | Studying and training: Compensation during study or training | 5 years | $5,000 | 21(1) |
| Germany (DEU) | 15 | Scholarship or fellowship grant | No limit | No limit | 20(3) |
| Germany (DEU) | 18 | Teaching | 2 years | No limit | 20(1) |
| Germany (DEU) | 19 | Studying and training: Compensation during study or training | 4 years | $9,000 | 20(4) |
| Greece (GRC) | 18 | Teaching | 3 years | No limit | XII |
| Hungary (HUN) | 18 | Teaching | 2 years | No limit | 17 |
| Iceland (ISL) | 15 | Scholarship or fellowship grant | 5 years | No limit | 19(1) |
| Iceland (ISL) | 19 | Studying and training: Compensation during training | 5 years | $9,000 | 19(1) |
| Iceland (ISL) | 19 | Comp while gaining experience | 12 consec. Mon | $9,000 | 19(2) |
| India (IND) | 18 | Teaching | 2 years | No limit | 22 |
| Indonesia (IDN) | 15 | Scholarship or fellowship grant | 5 years | No limit | 19(1) |
| Indonesia (IDN) | 18 | Teaching | 2 years | No limit | 20 |
| Indonesia (IDN) | 19 | Studying and training: Compensation during training | 5 years | $2,000 | 19(1) |
| Indonesia (IDN) | 19 | Studying and training: Comp while gaining experience | 12 consec. Mon | $7,500 | 19(2) |
| Israel (ISR) | 15 | Scholarship or fellowship grant | 5 years | No limit | 24(1) |
| Israel (ISR) | 18 | Teaching | 2 years | No limit | 23 |
| Israel (ISR) | 19 | Studying and training: Compensation during study or training | 5 years | $3,000 | 24(1) |
| Italy (ITA) | 18 | Teaching | 2 years | No limit | 20 |
| Jamaica (JAM) | 18 | Teaching | 2 years | No limit | 22 |
| Japan (JPN) | 18 | Teaching or research | 2 years | No limit | 20 |
| Kazakstan (KAZ) | 15 | Scholarship or fellowship grant | 5 years | No limit | 19 |
| Korea, Rep. of (KOR) | 15 | Scholarship or fellowship grant | 5 years | No limit | 21(1) |
| Korea, Rep. of (KOR) | 18 | Teaching | 2 years | No limit | 20 |
| Korea, Rep. of (KOR) | 19 | Studying and training: Compensation during training | 5 years | $2,000 | 21(1) |
| Lativia (LAV) | 15 | Scholarship or fellowship grant | 5 years | No limit | 20(1) |
| Lativia (LAV) | 19 | Studying and training: Compensation during training | 5 years | $5,000 | 20(1) |
| Lithuania (LTU) | 15 | Scholarship or fellowship grant | 5 years | No limit | 20(1) |
| Lithuania (LTU) | 19 | Studying and training: Compensation during training | 5 years | $5,000 | 20(1) |
| Luxembourg (LUX) | 18 | Teaching or research | 2 years | No limit | 21(2) |
| Luxembourg (LUX) | 19 | Studying and training: Remittances or allowances | 2 years | No limit | 21(1) |
| Malta (MLT) | 19 | Studying and training: Compensation during training | No limit | $9,000 | 20(2) |
| Malta (MLT) | 19 | Studying and training: Comp while gaining experience | No limit | $9,000 | 20 |
| Morocco (MAR) | 15 | Scholarship or fellowship grant | 5 years | No limit | 18 |
| Morocco (MAR) | 19 | Studying and training: Compensation during training | 5 years | $2,000 | 18 |
| Netherlands (NLD) | 15 | Scholarship or fellowship grant | 3 years | No limit | 22(2) |
| Netherlands (NLD) | 18 | Teaching | 2 years | No limit | 21(1) |
| Netherlands (NLD) | 19 | Studying and training: Comp while gaining experience | No limit | $2,000 | 22(1) |
| Netherlands (NLD) | 19 | Studying and training: Comp while recipient of Scholarship or fellowship grant | 3 years | $2,000 | 22(2) |
| Norway (NOR) | 15 | Scholarship or fellowship grant | 5 years | No limit | 16(1) |
| Norway (NOR) | 18 | Teaching | 2 years | No limit | 15 |
| Norway (NOR) | 19 | Studying and training: Compensation during training | 5 years | $2,000 | 16(1) |
| Pakistan (PAK) | 18 | Teaching | 2 years | No limit | XII |
| Pakistan (PAK) | 19 | Studying and training: Compensation during training | No limit | $5,000 | XIII(I) |
| Philippines (PHL) | 15 | Scholarship or fellowship grant | 5 years | No limit | 22(1) |
| Philippines (PHL) | 18 | Teaching | 2 years | No limit | 21 |
| Philippines (PHL) | 19 | Studying and training: Compensation during study | 5 years | $3,000 | 22(1) |
| Poland (POL) | 15 | Scholarship or fellowship grant | 5 years | No limit | 18(1) |
| Poland (POL) | 18 | Teaching | 2 years | No limit | 17 |
| Poland (POL) | 19 | Studying and training: Compensation during study | 5 years | $3,000 | 22(1) |
| Portugal (PRT) | 15 | Scholarship or fellowship grant | 5 years | No limit | 23(1) |
| Portugal (PRT) | 18 | Teaching | 2 years | No limit | 22 |
| Portugal (PRT) | 19 | Studying and training: Compensation during study or training | 5 years | $5,000 | 23(1) |
| Romania (ROU) | 15 | Scholarship or fellowship grant | 5 years | No limit | 20(1) |
| Romania (ROU) | 18 | Teaching | 2 years | No limit | 19 |
| Romania (ROU) | 19 | Studying and training: Compensation during training | 5 years | $2,000 | 20(1) |
| Russia (RUS) | 15 | Scholarship or fellowship grant | 5 years | No limit | 18 |
| Slovak Republic (SVK) | 15 | Scholarship or fellowship grant | 5 years | No limit | 21(1) |
| Slovak Republic (SVK) | 18 | Teaching | 2 years | No limit | 21(5) |
| Slovak Republic (SVK) | 19 | Studying and training: Compensation during training | 5 years | $5,000 | 21(1) |
| Slovenia (SVN) | 15 | Scholarship or fellowship grant | 5 years | No limit | 20(1) |
| Slovenia (SVN) | 18 | Teaching | 2 years | No limit | 20(3) |
| Slovenia (SVN) | 19 | Studying and training: Compensation during training | 5 years | $5,000 | 20(1) |
| Spain (ESP) | 15 | Scholarship or fellowship grant | 5 years | No limit | 22(1) |
| Spain (ESP) | 19 | Studying and training: Compensation during training | 5 years | $5,000 | 22(1) |
| Thailand (THA) | 15 | Scholarship or fellowship grant | 5 years | No limit | 22(1) |
| Thailand (THA) | 18 | Teaching | 2 years | No limit | 23 |
| Thailand (THA) | 19 | Studying and training: Compensation during training | 5 years | $3,000 | 22(1) |
| Trinidad and Tobago (TTO) | 15 | Scholarship or fellowship grant | 5 years | No limit | 19(1) |
| Trinidad and Tobago (TTO) | 18 | Teaching | 2 years | No limit | 18 |
| Trinidad and Tobago (TTO) | 19 | Studying and training: Comp during study & research | 5 years | $2,000 | 19(1) |
| Trinidad and Tobago (TTO) | 19 | Studying and training: Comp during professional training | 5 years | $5,000 | 19(1) |
| Tunisia (TUN) | 15 | Scholarship or fellowship grant | 5 years | No limit | 20 |
| Tunisia (TUN) | 19 | Studying and training: Compensation during training | 5 years | $4,000 | 20 |
| Ukraine (UKR) | 15 | Scholarship or fellowship grant | 5 years | No limit | 20 |
| United Kingdom (GBR) | 18 | Teaching or research | 2 years | No limit | 20A |
| Venezuela (VEN) | 15 | Scholarship or fellowship grant | 5 years | No limit | 21(1) |
| Venezuela (VEN) | 18 | Teaching | 2 years | No limit | 21(3) |
| Venezuela (VEN) | 19 | Studying and training: Compensation during training | 5 years | $5,000 | 21(1) |
Prepared by SWS User 2/14/2013