Tax exemption for visiting academics where remuneration is taxed in their resident state, excluding privately motivated research. A visiting professor or teacher who was a resident of the other Contracting State and who visits to teach or carry out advanced study or research at an ... Summary
Tax exemption for visiting academics where remuneration is taxed in their resident state, excluding privately motivated research.
A visiting professor or teacher who was a resident of the other Contracting State and who visits to teach or carry out advanced study or research at an approved educational institution is exempt from tax in the host State on remuneration for such activities when that remuneration is subject to tax in the resident State; the exemption excludes research undertaken primarily for the private benefit of a specific person or persons.
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