Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 16
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34Belgium
The exemption does, however, apply if the
in research, or both, at a university or other edu
research
is
conducted
through
an
cational or research institution is exempt from
An individual who is a resident of Belgium at the
intergovernmental agreement on cooperation.
U.S. income tax on income from teaching or re
beginning of the visit to the United States and
search for a maximum of 2 years from the date
who is temporarily in the United States to teach
of arrival in the United States.
This exemption also applies to journalists
or carry on research at a school, college, uni
and correspondents who are temporarily in the
versity or other educational or research institu
An individual may claim this benefit only
United States for periods not longer than 2
tion is exempt from U.S. income tax for a period
once. Also, this benefit and the benefits descri
years and who receive their compensation from
not exceeding 2 years from the date of arrival in
bed later under Students and Apprentices can
abroad. It is not necessary that the journalists or
the United States on income received for teach
be claimed for no more than 5 years.
correspondents be invited by the U.S. Govern
ing or carrying on research.
ment or other appropriate institution, nor does it
matter that they are employed by a private per
This exemption does not apply to income
This exemption does not apply to income
son, including commercial enterprises and for
from research carried on mainly for the private
from research carried on mainly for the private
eign trade organizations.
benefit of any person rather than in the public
benefit of any person rather than in the public
interest.
interest.
Czech Republic
Germany
Bulgaria
An individual is exempt from U.S. income tax on
A professor or teacher who is a resident of Ger
income for teaching or research for up to 2
An individual who is a resident of Bulgaria at the
many and who is temporarily in the United
years if he or she:
beginning of the visit to the United States and
States to engage in advanced study or research
Is a resident of the Czech Republic imme
who is temporarily in the United States to teach
or teaching at an accredited educational institu
diately before visiting the United States,
or carry on research at a school, college, uni
tion or institution engaged in research for the
and
versity or other recognized educational or re
public benefit is exempt from U.S. tax on in
Is in the United States primarily to teach or
search institution is exempt from U.S. income
come received for such study, research, or
conduct research at a university, college,
tax for a period not exceeding 2 years from the
teaching for a maximum of 2 years from the
school, or other accredited educational or
date of arrival in the United States on income
date of arrival in the United States.
research institution.
received for teaching or carrying on research.
The exemption does not apply to income
A Czech resident is entitled to these benefits
This exemption does not apply to income
from research carried on mainly for the private
only once. However, the exemption does not
from research carried on mainly for the private
benefit of any person rather than in the public
apply if:
benefit of any person rather than in the public
interest. The exemption does not apply if, dur
The resident claimed during the immediate
interest.
ing the preceding period, the benefit described
preceding period the benefits described
in paragraph (2), (3), or (4) of Article 20 of the
later under Students and Apprentices, or
China, People's Republic of
treaty, pertaining to students, was claimed.
The income is from research undertaken
primarily for the private benefit of a specific
Greece
An individual who is a resident of the People's
person or persons.
Republic of China and who is temporarily in the
United States primarily to teach, lecture, or con
Egypt
A professor or teacher who is a resident of
duct research at a university or other accredited
Greece and who is temporarily in the United
educational institution or scientific research in
States to teach at a university, college, or other
An individual who is a resident of Egypt on the
stitution is exempt from U.S. income tax on in
educational institution for a maximum of 3 years
date of arrival in the United States and who is
come for the teaching, lecturing, or research for
is exempt from U.S. income tax on the income
temporarily in the United States primarily to
a total of not more than 3 years.
received for teaching during that period.
teach or engage in research, or both, at a uni
versity or other recognized educational institu
This exemption does not apply to income
tion is exempt from U.S. income tax on income
Hungary
from research carried on mainly for the private
from the teaching or research for a maximum of
benefit of any person rather than in the public
2 years from the date of arrival in the United
An individual who is a resident of Hungary on
interest.
States. The individual must have been invited to
the date of arrival in the United States and who
the United States for a period not expected to
is temporarily in the United States primarily to
Commonwealth of
be longer than 2 years by the U.S. Government
teach or engage in research, or both, at a uni
Independent States (C.I.S.)
or a state or local government, or by a university
versity or other recognized educational institu
or other recognized educational institution in the
tion is exempt from U.S. income tax on income
An individual who is a resident of a C.I.S. mem
United States.
for the teaching or research for a maximum of 2
ber on the date of arrival in the United States
years from the date of arrival in the United
and who is temporarily in the United States at
The exemption does not apply if the resident
States. The individual must have been invited to
the invitation of the U.S. Government or an edu
claimed, during the immediately preceding pe
the United States for a period not expected to
cational or scientific research institution in the
riod, the benefits described later under Stu-
be longer than 2 years by the U.S. Government
United States primarily to teach, engage in re
dents and Apprentices.
or a state or local government, or by a university
search, or participate in scientific, technical, or
or other recognized educational institution in the
professional conferences is exempt from U.S.
This exemption does not apply to income
United States.
income tax on income for teaching, research, or
from research carried on mainly for the private
participation in these conferences for a maxi
benefit of any person rather than in the public
The exemption does not apply to income
mum period of 2 years.
interest.
from research carried on mainly for the private
benefit of any person rather than in the public
This exemption does not apply to income
interest.
France
from research carried on mainly for the benefit
of a private person, including a commercial en
Iceland
An individual who is a resident of France on the
terprise of the United States or a foreign trade
date of arrival in the United States and who is
organization of a C.I.S. member.
temporarily in the United States at the invitation
Although there is no provision to exempt in
of the U.S. Government, a university, or other
come derived by teachers or researchers in the
recognized educational or research institution in
treaty, an individual who was otherwise entitled
the United States primarily to teach or engage
to treaty benefits under Article 21 (Teachers) of
Page 16
Publication 901 (September 2016)
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