Tax exemption for visiting academics: remuneration for teaching or public-interest research is tax-free in the host state for a limited period. Income from teaching or research by a visiting academic who was resident of the other Contracting State immediately before arrival is exempt from tax in the host State for remuneration related to such activities for a period not exceeding two years, and research income qualifies for the exemption only if it is undertaken in the public interest and not primarily for private benefit.
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 is tax-free in the host state for a limited period.
Income from teaching or research by a visiting academic who was resident of the other Contracting State immediately before arrival is exempt from tax in the host State for remuneration related to such activities for a period not exceeding two years, and research income qualifies for the exemption only if it is undertaken in the public interest and not primarily for private benefit.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
