Studying and training: 20 Studying and training:23 19 20 1 year Compensation while gaining experience Compensation under U.S. Government program 5 years 12 consec. mo. Compensation during study or training Studying and training: 20 No limit 5 years Public entertainment 42 183 days 5 years No limit 2 years $9,000 $9,000 U.S. Government or its contractor $9,000 p.a. No limit $20,000 p.a.25 No limit No limit No limit No limit No limit No limit No limit No limit $10,000 p.a. No limit Any U.S. or foreign resident2 Any U.S. or foreign resident Any foreign resident Any U.S. or foreign resident Any foreign resident Any U.S. or foreign resident5 Any foreign resident U.S. educational institution Any foreign resident Any contractor 183 days 183 days Remittances or allowances Independent personal Dependent personal services8, 17, 58 18 services53 Scholarship or fellowship grant 17 16 Teaching4 18 Remittances or allowances11 Independent personal services Dependent personal services17, 57 17 Any foreign resident No limit U.S. educational institution Other foreign or U.S resident 183 days 3 years Greek resident $10,000 p.a. Other foreign or U.S. resident contractor 183 days 183 days No limit Maximum Amount of Compensation (6) Greek resident contractor Required Employer or Payer (5) 183 days Maximum Presence in U.S (4) Table 2. Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties Iceland Hungary Teaching 19 7 Dependent personal services 18 Remittances or allowances Independent personal services 17 Greece Purpose22 (3) Code1 (2) Country (1) Table 2. (Continued) Page 7 of 25 19(3) 19(2) 19(1) 19(1) 16 14 7 19(1) 18(1) 17 14 13 XIII XII X X X X Treaty Article Citation (7) Appendix E-Miscellaneous Lists and Tables E-27