Tax exemption for visiting academics: remuneration for teaching or public-interest research at approved institutions exempt from host-state tax. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for that teaching or research for a period not exceeding two years; research qualifies only if undertaken in the public interest, and a visitor is deemed resident if resident 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: remuneration for teaching or public-interest research at approved institutions exempt from host-state tax.
A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for that teaching or research for a period not exceeding two years; research qualifies only if undertaken in the public interest, and a visitor is deemed resident if resident in the fiscal year of the visit or the immediately preceding fiscal year.
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