Tax exemption for visiting academics: residents teaching or researching abroad exempt from host-state tax for a limited period with exceptions. A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or research at an approved institution is exempt from host-state tax on remuneration for that activity for a limited period from first arrival. The exemption excludes research done for private benefit and, as to Ethiopia, teaching in institutions established under the Commercial Code of Ethiopia, 1960. Residence for the Article 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: residents teaching or researching abroad exempt from host-state tax for a limited period with exceptions.
A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or research at an approved institution is exempt from host-state tax on remuneration for that activity for a limited period from first arrival. The exemption excludes research done for private benefit and, as to Ethiopia, teaching in institutions established under the Commercial Code of Ethiopia, 1960. Residence for the Article is determined by residence in the fiscal year of visit or the immediately preceding fiscal year.
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