Payroll Services (PAY)

APPENDIX 35h

Effective Date: 01/01/2003

Last Modified Date: 02/02/2004

Country of Residence	Maximum Presence In U.S. (Years)	Maximum Amount Exempt	Tax Treaty Article
Belgium	2	No Limit	20
China, People's Republic of	3	No Limit	19
Czech Republic	2	No Limit	21(5)
Egypt	2	No Limit	22
France	2	No Limit	20
Germany	2	No Limit	20(1)
Greece (see Note A, below)	3	No Limit	XII
Hungary	2	No Limit	17
Iceland	2	No Limit	21
India	2	No Limit	22
Indonesia	2	No Limit	20
Israel	2	No Limit	23
Italy	2	No Limit	20
Jamaica	2	No Limit	22
Japan	2	No Limit	19
Korea, South	2	No Limit	20
Luxembourg	2	No Limit	21(2)
Netherlands	2	No Limit	21
Norway	2	No Limit	15
Pakistan (see Note A, below)	2	No Limit	XII
Philippines	2	No Limit	21
Poland	2	No Limit	17
Portugal	2	No Limit	22
Romania	2	No Limit	19
Slovak Republic	2	No Limit	21(5)
Slovenia	2	No Limit	20(3)
Thailand	2	No Limit	23
Trinidad & Tobago	2	No Limit	18
Turkey (see Note B, below)	2	No Limit	20(2)
United Kingdom	2	No Limit	20
U.S.S.R., former (see Note C, below)	2	No Limit	V(1)(C)
Venezuela	2	No Limit	21(3)

Note A: Treaty provides benefits to teachers only.
Note B: Exemption applies only to payments made from outside the U.S.
Note C: The tax treaty with the former U.S.S.R. covers Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.

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