Tax exemption for visiting academics granted for a limited period during teaching or public-interest research abroad. A visiting academic who was resident in a Contracting State immediately before visiting the other State to teach or conduct research at an approved ... Summary
Tax exemption for visiting academics granted for a limited period during teaching or public-interest research abroad.
A visiting academic who was resident in a Contracting State immediately before visiting the other State to teach or conduct research at an approved educational institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years from arrival. The exemption for research applies only when the research is undertaken in the public interest and not primarily for private benefit. Residency is established by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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