| Tax Treaty Articles | ||||||
| Scholarship or Fellowship Grants (R 04/29/2009) | ||||||
| Maximum | Maximum | Treaty | ||||
| COUNTRY | Presence in USA | Compensation | Article | |||
| China, People's Rep. of | No limit | No limit | 20(b) | |||
| Commonwealth of Independent States 1 | 5 years | Limited | VI(1) | |||
| Cyprus | 5 years | No limit | 21(1) | |||
| Czech Republic | 5 years | No limit | 21(1) | |||
| Egypt | 5 years | No limit | 23(1) | |||
| Estonia | 5 years | No limit | 20(1) | |||
| France | 5 years | No limit | 21(1) | |||
| Germany | 5 years | No limit | 20(3) | |||
| Iceland | 5 years | No limit | 19(1) | |||
| Indonesia | 5 years | No limit | 19(1) | |||
| Israel | 5 years | No limit | 24(1) | |||
| Kazakstan | 5 years | No limit | 19 | |||
| Korea, Rep. of | 5 years | No limit | 21(1) | |||
| Latvia | 5 years | No limit | 20(1) | |||
| Lithuania | 5 years | No limit | 20(1) | |||
| Morocco | 5 years | No limit | 18 | |||
| Netherlands | 5 years | No limit | 22(2) | |||
| Norway | 5 years | No limit | 16(1) | |||
| Pakistan | No limit | No limit | XIII(1) | |||
| Philippines | 5 years | No limit | 22(1) | |||
| Poland | 5 years | No limit | 18(1) | |||
| Portugal | 5 years | No limit | 23(1) | |||
| Romania | 5 years | No limit | 20(1) | |||
| Russia | 5 years | No limit | 18 | |||
| Slovak Republic | 5 years | No limit | 21(1) | |||
| Slovenia | 5 years | No limit | 20(1) | |||
| Spain | 5 years | No limit | 22(1) | |||
| Thailand | 5 years | No limit | 22(1) | |||
| Trinidad & Tobago | 5 years | No limit | 19(1) | |||
| Tunisia | 5 years | No limit | 20 | |||
| Ukraine | 5 years | No limit | 20 | |||
| Venezuela | 5 years | No limit | 21(1) | |||
| (1) Commonwealth of Independent States include the following: Armenia, Azerbaijan, Belarus, Georgia, Kyrgystan, Moldavo, Tajikistan, Turkmenistan, and Uzbekistan. |