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 yr.
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 yr./ 183 days
Hungary	13		183 days
Iceland	18		182 days
India	15		89 days
Indonesia	15		119 days
Ireland	14		183 days
Israel	16		182 days
Italy	14		183 days
Jamaica	14		89 days / $5000 limit
Kazakstan	14		183 days
Korea, Republic Of	18		182 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 be Pakistani 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
Trinidad and Tobago	17		183 days / $3,000 limit / public entertainer/$100 per day
Tunisia	14		183 days / $7,500 limit
Turkey	14		183 days
Ukraine	14		183 days
United Kingdom	7		183 days
Venezuela	14		183 days