Tax exemption for visiting academics: temporary relief from host-state tax on teaching and public-interest research income. Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or conduct research at a university, college or similar approved institution are exempt from tax in the host State on remuneration for such teaching or research for a limited temporary period from first arrival; research income is exempt only if undertaken in the public interest and residency is established by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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.
Tax exemption for visiting academics: temporary relief from host-state tax on teaching and public-interest research income.
Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or conduct research at a university, college or similar approved institution are exempt from tax in the host State on remuneration for such teaching or research for a limited temporary period from first arrival; research income is exempt only if undertaken in the public interest and residency is established by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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