Tax Treaties

A tax treaty is an agreement between two governments under which each country agrees to reduce or exempt an individual from federal income tax withholding on his scholarship /fellowship grants and/or compensation payments. A tax treaty is an attempt to avoid double taxation of income.

Individuals who come to the United States from a country with which the U.S. has entered into a tax treaty should review the provisions of that treaty and the U.S. tax regulations to determine the proper tax exposure. The University International Tax Office is available to assist individuals in reviewing a tax treaty to determine whether it is applicable.

Income Tax Treaty Currently in Force