International Tax Compliance

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International Tax Compliance is responsible for analyzing tax implications for payments made to individuals who indicate they are not U.S. citizens or permanent resident aliens, ensuring the university is in compliance with nonresident alien tax withholding regulations.

If you have any questions or plan to make a payment to a foreign national, please contact nratax@uark.edu.


Tax treaty benefits for non-student compensation are typically not limited to a dollar amount, but are limited by a specific number of years. Some countries have retroactive clauses attached to treaties, resulting in the treaty benefit being lost if the treaty time limit is exceeded. Before deciding to abide by the treaty, the limits of the treaty should be carefully weighed against the personal time committed to the employer.