Tax exemption for visiting academics: remuneration for teaching or research exempt in host state for a limited period, except private-benefit research. An individual visiting a Contracting State to teach or carry out research at a recognized educational institution who was immediately before that visit a resident of the other Contracting State is exempted from taxation in the host State on remuneration for such teaching or research for a limited period from the date of first visit. The exemption excludes income from research undertaken primarily for the private benefit of specific person(s) rather than for the public interest.
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 research exempt in host state for a limited period, except private-benefit research.
An individual visiting a Contracting State to teach or carry out research at a recognized educational institution who was immediately before that visit a resident of the other Contracting State is exempted from taxation in the host State on remuneration for such teaching or research for a limited period from the date of first visit. The exemption excludes income from research undertaken primarily for the private benefit of specific person(s) rather than for the public interest.
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