Guide to Global Payroll Management - 2020 - E-64

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Guide to Global Payroll Management

Appendix B (Continued)
4. Any research I perform will
not be carried on for the benefit of any person using or
disseminating the results for
purposes of profit.
5. I arrived in the United States
on
[insert the date
of your last arrival into the
United States before beginning the teaching services for
which exemption is claimed].
The treaty exemption is available only for compensation
received during a period of
two years beginning on that
date.

Netherlands
1. I am a resident of the Netherlands. I am not a U.S. citizen.
I have not been lawfully accorded the privilege of residing permanently in the United
States as an immigrant.
2. I am visiting the United States
for the purpose of teaching or
engaging in research at
[insert the name of
the educational institution at
which you teach or perform
research] for a period not exceeding two years. I will receive compensation for my
teaching or research activities.
3. The compensation received
during the entire tax year (or
during the period from
to
) for these activities
qualifies for exemption from
withholding of federal tax under the tax treaty between the
United States and the Netherlands. I have not previously
claimed an income tax exemption under that treaty for
income received as a
teacher, researcher, or student before the date of my arrival in the United States.
4. Any research I perform will be
undertaken in the public interest and not primarily for the
benefit of a specific person or
persons.
5. I arrived in the United States
on
[insert the date
of your last arrival into the
United States before beginning the teaching or research
services for which exemption
is claimed]. The treaty exemption is available for compensation received during a
period of two years beginning
on that date only if my visit
does not exceed 2 years.

Publication 519 (2019)

E-64

Norway
1. I was a resident of Norway on
the date of my arrival in the
United States. I am not a U.S.
citizen. I have not been lawfully accorded the privilege of
residing permanently in the
United States as an immigrant.
2. I have accepted an invitation
by the U.S. government, or by
a university or other recognized educational institution
in the United States for a period not expected to exceed
two years for the purpose of
teaching or engaging in research at
[insert the
name of the educational institution], which is a recognized
educational institution. I will
receive compensation for my
teaching or research activities.
3. The teaching or research
compensation qualifies for
exemption from withholding
of federal tax under the tax
treaty between the United
States and Norway. I have
not previously claimed an income tax exemption under
this treaty for income received as a teacher, researcher, or student before
the date of my arrival in the
United States.
4. Any research I perform will
not be undertaken primarily
for the private benefit of a
specific person or persons.
5. I arrived in the United States
on
[insert the date
of your last arrival in the United States before beginning
the teaching or research services for which exemption is
claimed]. The treaty exemption is available only for compensation received during a
period of 2 years beginning
on that date.

Pakistan
1. I am a resident of Pakistan. I
am not a U.S. citizen. I have
not been lawfully accorded
the privilege of residing permanently in the United States
as an immigrant and would
not otherwise be considered
a resident alien for the relevant tax year.
2. I am a professor or teacher
visiting the United States for
the purpose of teaching at
[insert the name of
the educational institution at
which you teach], which is a

recognized educational institution. I will receive compensation for my teaching activities.
3. The teaching compensation
received during the entire tax
year (or during the period
from
to
) qualifies for exemption from withholding of federal tax under
the tax treaty between the
United States and Pakistan. I
have not previously claimed
an income tax exemption under this treaty for income received as a teacher or student before the date of my
arrival in the United States.
4. I arrived in the United States
on
[insert the date
of your last arrival into the
United States before beginning the teaching services for
which exemption is claimed].
The treaty exemption is available only for compensation
paid during a period of 2
years beginning on that date.

Portugal
1. I was a resident of Portugal
on the date of my arrival in the
United States. I am not a U.S.
citizen. I have not been lawfully accorded the privilege of
residing permanently in the
United States as an immigrant.
2. I have accepted an invitation
by
[insert the name
of the university, college,
school, or other similar educational institution] to come to
the United States solely for
the purpose of teaching or engaging in research at that educational institution. I will receive compensation for my
teaching or research activities.
3. The teaching or research
compensation received during the entire tax year (or during the period from
to
) qualifies for exemption from withholding of
federal tax under the tax
treaty between the United
States and Portugal. I have
not previously claimed an income tax exemption under
that treaty for income received as a teacher or researcher before the date
specified in paragraph 5.
4. Any research I perform will be
undertaken in the public interest and not primarily for the
private benefit of a specific
person or persons.

5. I arrived in the United States
on
[insert the date
of your arrival into the United
States before beginning the
teaching or research services
for which the exemption is
claimed]. The treaty exemption is available only for compensation paid during a period of 2 years beginning on
that date.

Slovenia and
Venezuela
1. I was a resident of
[insert the name of the country under whose treaty you
claim exemption] on the date
of my arrival in the United
States. I am not a U.S. citizen. I have not been lawfully
accorded the privilege of residing permanently in the United States as an immigrant.
2. I am temporarily present in
the United States for the purpose of teaching or carrying
on research at
[insert the name of the educational or research institution],
which is a recognized educational or research institution. I
will receive compensation for
my teaching or research activities.
3. The teaching or research
compensation received during the entire tax year (or during the period from
to
) qualifies for exemption from withholding of federal tax under the tax treaty
between the United States
and
[insert the
name of the country under
whose treaty you claim exemption]. I have not previously claimed an income tax
exemption under this treaty
for income received as a
teacher, researcher, or student before the date of my arrival in the United States.
4. Any research I perform will be
undertaken in the general interest and not primarily for the
private benefit of a specific
person or persons.
5. I arrived in the United States
on
[insert the date
of your last arrival in the United States before beginning
the teaching or research services for which exemption is
claimed]. The treaty exemption is available only for compensation received during a
period of two years beginning
on that date. In no event have
I claimed an exemption under
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Guide to Global Payroll Management - 2020

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