Professors' tax exemption for visiting academics: temporary relief from host-state taxation on external-source remuneration for teaching or research. A visiting professor, teacher or researcher who was a resident of the other Contracting State immediately before the visit and who teaches or conducts research at a university, college, school or other approved educational institution in the host State is exempt from taxation in that host State on remuneration for such teaching or research for a temporary period, provided the remuneration arises from sources outside the host State. The exemption does not apply to remuneration from research undertaken primarily for the private benefit of specific persons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Professors' tax exemption for visiting academics: temporary relief from host-state taxation on external-source remuneration for teaching or research.
A visiting professor, teacher or researcher who was a resident of the other Contracting State immediately before the visit and who teaches or conducts research at a university, college, school or other approved educational institution in the host State is exempt from taxation in that host State on remuneration for such teaching or research for a temporary period, provided the remuneration arises from sources outside the host State. The exemption does not apply to remuneration from research undertaken primarily for the private benefit of specific persons.
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