May choose to be taxed as resident, with some limitations. IRL Independent personal services, no limit. See Commonwealth of Independent States Can elect to have entire prior treaty apply in '97 if it results from greater relief from tax than the new treaty. Must have been eligible for prior treaty. See new Treaty below.
Exemption is lost if the individual overstays the period.
Must be here only as students, or receipients of grants, etc. Exemption can be claimed one time only. Independent personal services, no limit. Independent personal services, no limit. 14 Can elect to have entire prior treaty apply in '01 if it results from greater relief from tax than the new treaty.