Tax exemption for visiting academics: remuneration for teaching or public-interest research exempt in host state for up to two years. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or conduct research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years; the exemption for research applies only where the research is undertaken in the public interest and not primarily for private benefit; residency is determined by residence in the fiscal 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 or public-interest research exempt in host state for up to two years.
A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or conduct research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years; the exemption for research applies only where the research is undertaken in the public interest and not primarily for private benefit; residency is determined by residence in the fiscal year of visit or the immediately preceding fiscal year.
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