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Paying Foreign Nationals - Finance - University of Michigan

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43<br />

F-1s/J-1s Fellowship/Scholarship<br />

Countries with Tax Treaty Provisions Relating To<br />

Fellowship/Scholarship Grants (partial list)<br />

Country Tax Treaty Tax Year Tax Special<br />

Limit Limit Treaty Restrictions<br />

Article # (see below)<br />

Armenia $10,000 5 VI(1) d<br />

Azerbaijan $10,000 5 VI(1) d<br />

China No Limit No Limit 20(b) b, c<br />

Germany No Limit No Limit 20 (3) c<br />

Israel No Limit 5 24 (1)

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