Tax exemption for visiting academics: host-state exempts remuneration for teaching or public-interest research during a temporary visit. A visiting professor, teacher or research scholar who is resident of one Contracting State and visits the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited temporary period; research income is covered only when the research is in the public interest and not primarily for private benefit; residency for the Article is determined by residence in the fiscal year of the 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: host-state exempts remuneration for teaching or public-interest research during a temporary visit.
A visiting professor, teacher or research scholar who is resident of one Contracting State and visits the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited temporary period; research income is covered only when the research is in the public interest and not primarily for private benefit; residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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