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Tax Treaty Countries and Treaty Article Number
Country Students Teachers & Researchers
Country ARMENIA Students NO Teachers & Researchers VI(1)
Country AZERBAIJAN Students NO Teachers & Researchers VI(1)
Country BANGLADESH Students 21(2) Teachers & Researchers 21(1)
Country BELGIUM Students 19(1)(B) Teachers & Researchers 19(2)
Country BULGARIA Students NO Teachers & Researchers 19(2)
Country BELARUS Students NO Teachers & Researchers VI(1)
Country CHINA Students 20(c) Teachers & Researchers 19
Country CYPRUS Students 21(1) Teachers & Researchers NO
Country CZECH REP Students 21(1) Teachers & Researchers 21(5)
Country DENMARK Students NO Teachers & Researchers NO
Country EGYPT Students 23(1) Teachers & Researchers 22
Country ESTONIA Students 20(1) Teachers & Researchers NO
Country FRANCE Students 21(1) Teachers & Researchers 20
Country GEORGIA Students NO Teachers & Researchers VI(1)
Country GERMANY Students 20(4) Teachers & Researchers 20(1)
Country GREECE Students NO Teachers & Researchers XII
Country HUNGARY Students NO Teachers & Researchers 17
Country ICELAND Students 19(1) Teachers & Researchers NO
Country INDIA Students NO Teachers & Researchers 22
Country INDONISIA Students 19(1) Teachers & Researchers 20
Country ISRAEL Students 24(1) Teachers & Researchers 23
Country ITALY Students NO Teachers & Researchers 20
Country JAMAICA Students NO Teachers & Researchers 22
Country   Students   Teachers & Researchers  
Country KAZAKHSTAN Students NO Teachers & Researchers NO
Country KOREA Students 21(1) Teachers & Researchers 20

Tax Treaty Countries and Treaty Article Number
Country Students Teachers & Researchers
Country KYRGYZSTAN Students NO Teachers & Researchers VI(1)
Country LATVIA Students 20(1) Teachers & Researchers NO
Country LITHUANIA Students 20(1) Teachers & Researchers NO
Country LUXEMBOURG Students NO Teachers & Researchers 21(2)
Country MALTA Students 20(2) Teachers & Researchers NO
Country MOLDOVA Students NO Teachers & Researchers VI(1)
Country MOROCCO Students 18 Teachers & Researchers NO
Country NETHERLANDS Students 22(1) Teachers & Researchers 21(1)
Country NORWAY Students 16(1) Teachers & Researchers 15
Country PAKISTAN Students XIII(1) Teachers & Researchers XII
Country PHILIPPINES Students 22(1) Teachers & Researchers 21
Country POLAND Students 18(1) Teachers & Researchers 17
Country PORTUGAL Students 23(1) Teachers & Researchers 22
Country ROMANIA Students 20(1) Teachers & Researchers 19
Country SLOVAK REP Students 21(1) Teachers & Researchers 21(5)
Country SLOVENIA Students 20(1) Teachers & Researchers 20(3)
Country SPAIN Students 22(1) Teachers & Researchers NO
Country TAJIKISTAN Students NO Teachers & Researchers VI(1)
Country THAILAND Students 22(1) Teachers & Researchers 23
Country TRINIDAD and TOBAGO Students 19(1) Teachers & Researchers 18
Country TUNISIA Students 20 Teachers & Researchers NO
Country TURKMENISTAN Students NO Teachers & Researchers VI(1)
Country UNITED KINGDOM Students NO Teachers & Researchers 20A
Country UZBEKISTAN Students NO Teachers & Researchers VI(1)
Country VENEZUELA Students 21(1) Teachers & Researchers 21(3)