Tax exemption for visiting academics: host state relief on remuneration for invited teaching or research, with private benefit research excluded. An individual resident of one Contracting State visiting the other for up to two years to teach or conduct research at the invitation of a government ... Summary
Tax exemption for visiting academics: host state relief on remuneration for invited teaching or research, with private benefit research excluded.
An individual resident of one Contracting State visiting the other for up to two years to teach or conduct research at the invitation of a government recognised educational institution is exempt from tax in the visited State on remuneration for that teaching or research; however, income from research undertaken primarily for the private benefit of a specific person or persons is excluded from this exemption.
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