Taxation of visiting professors: remuneration taxable only in their home state for temporary teaching or research, excluding privately benefited research. A visiting professor, teacher or research scholar temporarily teaching or conducting research at an accredited educational institution is taxable only in ... Summary
Taxation of visiting professors: remuneration taxable only in their home state for temporary teaching or research, excluding privately benefited research.
A visiting professor, teacher or research scholar temporarily teaching or conducting research at an accredited educational institution is taxable only in the Contracting State of residence immediately before the visit for remuneration from that activity; however, the rule does not apply to research undertaken primarily for the private benefit of specific person(s).
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