The University of Tennessee Payroll Manual

Independent Services Tax Treaties

Country Maximum Presence Amount Article Comments
Australia 183 days No limit 14 7
Austria 183 days No limit 14 7
Bangladesh 183 days No limit 15 7
Barbados 89 days No limit 14 7,8
Belgium     7 53
Bulgaria     7 53
Canada     7 53
China 183 days No limit 13 7
CIS 183 days No limit VI(2)  
Cyprus 182 days No limit 17 7
Czech Republic 183 days No limit 14 7
Denmark No limit No limit 14 7
Egypt 89 days No limit 15  
Estonia 89 days No limit 15  
Finland No limit No limit 14 7
France No limit No limit 14 7
Germany     7 53
Greece 183 days $10,000 p.a. X  
Hungary 183 days No limit 13 7
Iceland     7 53
India 89 days No limit 15 7,8
Indonesia 119 days No limit 15 7
Ireland No limit No limit 14 7
Israel 182 days No limit 16  
Italy No limit No limit 14(1) 7
Jamaica 89 days No limit 14 7
Japan     7 53
Kazakhstan 183 days No limit 14 7
Korea 182 days $3,000 p.a. 18 7
Latvia 183 days No limit 14 7
Lithuania 183 days No limit 14 7
Luxembourg No limit No limit 14 7
Malta     7 53
Mexico 182 days No limit 14 7
Morocco 182 days $5,000 p.a. 14 7
Netherlands No limit No limit 15 7
New Zealand     7 53
Norway 182 days No limit 13 7
Philippines 89 days $10,000 p.a. 15 7
Poland 182 days No limit 15  
Portugal 182 days No limit 15 7
Romania 182 days No limit 14  
Russia 183 days No limit 13 7
Slovak Republic 183 days No limit 14 7
Slovenia No limit No limit 14 7
South Africa 183 days No limit 14 7
Spain No limit No limit 15 7
Sri Lanka 183 days No limit 15 7,12
Sweden No limit No limit 14 7
Switzerland No limit No limit 14 7
Thailand 89 days $10,000 p.a. 15 7
Trinidad and Tobago 183 days $3,000 17 14
Tunisia 183 days $7,500 p.a. 14 7
Turkey 183 days No limit 14 7
Ukraine No limit No limit 14 3,7
United Kingdom     7 53
Venezuela No limit No limit 14 7,12


3 The exemption does not apply to income received for performing services in the United States as an entertainer or sportsman.  However, this income is exempt for U.S. income tax if the visit is (a) substantially supported by public funds of Ukraine, its political subdivisions, or local authorities, or (b) made under a specific arrangement agreed to by the governments of the treaty countries.
7 Exemption does not apply to the extent income is attributable to the recipient's fixed U.S. base.  For residents of Korea and Norway, the fixed base must be maintained for more than 182 days (for Norway, 30 days in the case of exploration or exploitation of the seabed and subsoil and their natural resources); for residents of Morocco, the fixed base must be maintained for more than 89 days.
8 Does not apply to fees paid to the director of a U.S. corporation.
12 Fees paid to a resident of the treaty country for services performed in the United States as a director of a U.S. corporation are subject to U.S. tax.
53 Treated as business profits under Article 7 (VII) of the treaty
   

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P115 Andy Holt Tower

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