Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 17
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34Luxembourg
the treaty in effect before 2009 can continue to
is expected to last no more than 2 years to
apply those provisions.
teach or conduct research at a university, col
lege, school, or other recognized educational
A resident of Luxembourg who is temporarily in
institution, or at a medical facility primarily fun
the United States at the invitation of a U.S. uni
India
ded from government sources, is exempt from
versity, college, school, or other recognized ed
U.S. income tax for up to 2 years on pay from
ucational institution only to teach or engage in
An individual is exempt from U.S. tax on income
this teaching or research.
research, or both, at that educational institution
received for teaching or research if he or she:
is exempt from U.S. income tax on income for
Is a resident of India immediately before
This exemption does not apply to income
the teaching or research for not more than 2
visiting the United States, and
from research carried on mainly for the private
years from the date of arrival in the United
Is in the United States to teach or engage
benefit of any person rather than in the public
States.
in research at an accredited university or
interest.
other recognized educational institution in
If the individual's visit to the United States is
the United States for a period not longer
Jamaica
longer than 2 years, the exemption is lost for the
than 2 years.
entire visit unless the competent authorities of
Luxembourg and the United States agree other
An individual who is a resident of Jamaica on
If the individual's visit to the United States
wise.
the date of arrival in the United States and who
exceeds 2 years, the exemption is lost for the
temporarily visits the United States to teach or
entire visit.
This exemption does not apply to pay for re
engage in research at a university, college, or
search carried on for the benefit of any person
other recognized educational institution for a
This exemption does not apply to income
other than the educational institution that exten
period not expected to exceed 2 years, is ex
from research carried on mainly for the private
ded the invitation.
empt from U.S. income tax on the income re
benefit of any person rather than in the public
ceived for the teaching or research for not more
interest.
than 2 years from the date of arrival in the Uni
Netherlands
ted States. A resident of Jamaica is entitled to
Indonesia
this exemption only once.
An individual is exempt from U.S. income tax on
income received for teaching or research for a
An individual is exempt from U.S. tax on income
This exemption does not apply to income
maximum of 2 years from the date of arrival if
for teaching or research for a maximum of 2
from research carried on mainly for the private
he or she:
years from the date of arrival in the United
benefit of any person rather than in the public
Is a resident of the Netherlands immedi
States if he or she:
interest.
ately before visiting the United States, and
Is a resident of Indonesia immediately be
Is in the United States to teach or engage
fore visiting the United States, and
Japan
in research at a university, college, or other
Is in the United States at the invitation of a
recognized educational institution for not
university, school, or other recognized ed
more than 2 years.
An individual who is a resident of Japan and
ucational institution to teach or engage in
who is temporarily in the United States primarily
research, or both, at that educational insti
to teach or engage in research at a university,
If the individual's visit to the United States is
tution.
college, or other recognized educational institu
longer than 2 years, the exemption is lost for the
tion is exempt from U.S. income tax on income
entire visit unless the competent authorities of
A resident of Indonesia is entitled to this ex
for the teaching or research for a maximum of 2
the Netherlands and the United States agree
emption only once. But this exemption does not
years from the date of arrival in the United
otherwise.
apply to income from research carried on
States.
mainly for the private benefit of any person.
The exemption does not apply to income
The exemption does not apply to income
from research carried on primarily for the pri
Israel
from research carried on mainly for the private
vate benefit of any person rather than in the
benefit of any person rather than in the public
public interest. Nor does the exemption apply if
An individual who is a resident of Israel on the
interest.
the resident claimed during the immediate pre
date of arrival in the United States and who is
ceding period the benefits described later under
temporarily in the United States primarily to
Korea, South
Students and Apprentices.
teach or engage in research, or both, at a uni
versity or other recognized educational institu
An individual who is a resident of South Korea
Norway
tion is exempt from U.S. income tax on income
on the date of arrival in the United States and
from the teaching or research for a maximum of
who is temporarily in the United States primarily
An individual who is a resident of Norway on the
2 years from the date of arrival in the United
to teach or engage in research, or both, at a
date of arrival in the United States and who is
States. The individual must have been invited to
university or other recognized educational insti
temporarily in the United States at the invitation
the United States for a period not expected to
tution is exempt from U.S. income tax on in
of the U.S. Government, a university, or other
be longer than 2 years by the U.S. Government
come for the teaching or research for a maxi
recognized educational institution in the United
or a state or local government, or by a university
mum of 2 years from the date of arrival in the
States primarily to teach or engage in research,
or other recognized educational institution in the
United States. The individual must have been
or both, at a university or other recognized edu
United States.
invited to the United States for a period not ex
cational institution is exempt from U.S. income
pected to be longer than 2 years by the U.S.
tax on income for the teaching or research for a
This exemption does not apply to income
Government or a state or local government, or
maximum period of 2 years from the date of ar
from research carried on mainly for the private
by a university or other recognized educational
rival in the United States.
benefit of any person rather than in the public
institution in the United States.
interest. The exemption does not apply if, dur
ing the immediately preceding period, the bene
This exemption does not apply to income
The exemption does not apply to income
fits described in Article 24(1) of the treaty, per
from research carried on mainly for the private
from research carried on mainly for the private
taining to students, were claimed.
benefit of any person rather than in the public
benefit of any person rather than in the public
interest.
interest.
Italy
Pakistan
A professor or teacher who is a resident of Italy
immediately before the date of arrival in the Uni
A professor or teacher who is a resident of Paki
ted States and whose visit to the United States
stan and who temporarily visits the United
Publication 901 (September 2016)
Page 17
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