The United States has entered into income tax treaties with a number of foreign countries. Under these treaties, residents of foreign countries are taxed at a reduced rate, or are exempt from U.S. income taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income. If a treaty exemption applies to a particular foreign artist, and the proper documentation is presented, the arts organization will also be exempt from the NRA Withholding requirement. Unfortunately, most tax treaties have provisions that prevent performing artists and athletes from fully availing themselves of the exemptions available to other foreign country residents. IRS Publication 901, U.S. Tax Treaties, summarizes the treaty exemptions on a country-by-country basis.^{Footnote 5}