Tax exemption for visiting academics: remuneration for teaching and public interest research exempt from host state tax during visit. A tax exemption applies to a professor, teacher or research scholar resident of one Contracting State who visits the other State to teach or research at an approved institution: remuneration for such teaching or research is exempt from tax in the host State for a limited period from arrival. Research income is exempt only if undertaken in the public interest, and residency for the Article is determined by fiscal-year residence in the visiting State in the year of 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 and public interest research exempt from host state tax during visit.
A tax exemption applies to a professor, teacher or research scholar resident of one Contracting State who visits the other State to teach or research at an approved institution: remuneration for such teaching or research is exempt from tax in the host State for a limited period from arrival. Research income is exempt only if undertaken in the public interest, and residency for the Article is determined by fiscal-year residence in the visiting State in the year of visit or the immediately preceding fiscal year.
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