The United States and the country of Bersia are about to enter into a tax treaty. The U.S. is especially interested in establishing a treaty because many U.S. students attend medical school in Bersia and work while getting their medical degrees. In addition, many U.S. citizens are moving to Bersia to retire. Find the Model Income Tax Treaty. How many articles are included in the Model Treaty? Which article deals with the income tax treatment of students? List at least three other articles and the topics they cover.