Tax exemption for visiting academics on teaching and public-interest research may apply during initial period of presence in host state. Remuneration received by a resident of one Contracting State for teaching, lecturing, or engaging in research at a recognized university, college, school, ... Summary
Tax exemption for visiting academics on teaching and public-interest research may apply during initial period of presence in host state.
Remuneration received by a resident of one Contracting State for teaching, lecturing, or engaging in research at a recognized university, college, school, scientific research institution or similar institution in the other Contracting State is exempt from tax in the host State for an initial limited period from the date of first arrival, provided the individual was resident in the other State in the fiscal year of the visit or the immediately preceding fiscal year; income from research carried out primarily for the benefit of private persons is excluded from the exemption.
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