Tax Treaty Countries and Articles
Covering Independent Personal Services

TAX TREATY COUNTRIES	TAX TREATY ARTICLES	LIMITATIONS
Australia	14	183 days
Austria	14	183 days
Barbados	14	89 days
Belgium	14 (2) (a) (b)	182 days
Canada	14	Public entertainer/$10,000 per year
China, People's Republic of	13	183 days
Commonwealth of Indep. States		183 days
Cyprus	17	182 days
Czech Republic	14	183 days
Denmark	14	183 days
Egypt	15	89 days
Estonia	14	183 days
Finland	14	183 days
France	14	183 days
Germany	14	183 days
Greece	10	$10,000 per year/183 days
Hungary	13	183 days
Iceland	18	182 days
India	15	89 days
Indonesia	15	119 days
Ireland	14	183 days
Isreal	16	182 days
Italy	14	183 days
Jamaica	14	89 days/$5,000 limit
Japan	7	183 days
Kazakstan	14	183 days
Korea, Republic of	18	183 days/$3,000 limit
Latvia	14	183 days
Lithuania	14	183 days
Luxembourg	XII	180 days
Mexico	14	183 days
Morocco	14	182 days/$5,000 limit
Netherlands	15	183 days
New Zealand	14	183 days
Norway	13	182 days
Pakistan	11	183 days/payee must bePakistani contractor
Philippines	15	89 days
Poland	15	182 days
Portugal	15	182 days
Romania	14	182 days
Russia	13	183 days
Slovak Republic	14	183 days
South Africa	14	183 days
Spain	15	183 days
Sweden	14	183 days
Switzerland	14	183 days
Thailand	15	89 days/$10,000 limit