The University of Tennessee Payroll Manual

Country Maximum Presence Amount Article Comments
Armenia 2 years No limit VI (1) b, d
Azerbaijan 2 years No limit VI (1) b, d
Bangladesh 2 years No limit 21 (1)  
Belarus 2 years No limit VI (1) b, d
Belgium 2 years No limit 19 (2)  
Canada No limit $10,000 XV f
China 3 years No limit 19 b, e
Czech Republic 2 years No limit 21 (5) b, c, d
Egypt 2 years No limit 22 b, e
France 2 years No limit 20 b, c
Georgia 2 years No limit VI (1) b, d
Germany 2 years No limit 20(1) a, b, e
Greece 3 years No limit XII  
Hungary 2 years No limit 17 b
Iceland 2 years No limit 21 b, e
India 2 years No limit 21 b, e
Indonesia 2 years No limit 20  
Israel 2 years No limit 23 b, e
Italy 2 years No limit 20 b
Jamaica 2 years No limit 22 b, c
Japan 2 years No limit 20 b, d
Korea 2 years No limit 20 b, d
Kyrgyzstan 2 years No limit VI (1) b, d
Luxembourg 2 years No limit 21 a, b
Moldova 2 years No limit VI (1) b, d
Netherlands 2 years No limit 21 (1) a, b, e
Norway 2 years No limit 15 b, d
Pakistan 2 years No limit XII  
Philippines 2 years No limit 21 b, e
Poland 2 years No limit 17 b, e
Portugal 2 years No limit 22 b, c
Romania 2 years No limit 19 b, e
Slovak Republic 2 years No limit 20 (3) b, d
Slovenia 2 years No limit 20 (3) b, d
Tajikistan 2 years No limit VI (1) b, d
Thailand 2 years No limit 23 b, e
Trinidad and Tobago 2 years No limit 18 b, d
Turkmenistan 2 years No limit VI (1) b, d
Uzbekistan 2 years No limit VI (1) d, e
United Kingdom 2 years No limit 20 a, b
Venezuela 2 years No limit 21 (3) b


a tax is retroactive if the scholar remains past 2 years
b if within the treaty time limit, the scholar may claim tax treaty benefits even if he or she qualifies as a tax resident (not applicable for permanent residents or those with immigrant status)
c may only claim treaty exemption once in a lifetime
d if claiming back to back student/scholar, there is a 5 year total limit on treaty benefits
e student and teacher benefits may not be claimed back to back without re-establishing home country residency
f scholar is taxed on full amount if income is over $10,000
   
   
   

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