Professors and Researchers: time-limited visits for teaching or research exempt visiting-state tax on remuneration, with private-benefit research excluded. An individual who was resident of a Contracting State immediately before visiting the other State and who, at the invitation of a recognized non profit educational institution, is present in the other State for a time limited visit solely for teaching or research shall be exempt from tax in the visited State on remuneration for teaching or research; this exemption does not apply to research undertaken for the private benefit of specific person(s); 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.
Professors and Researchers: time-limited visits for teaching or research exempt visiting-state tax on remuneration, with private-benefit research excluded.
An individual who was resident of a Contracting State immediately before visiting the other State and who, at the invitation of a recognized non profit educational institution, is present in the other State for a time limited visit solely for teaching or research shall be exempt from tax in the visited State on remuneration for teaching or research; this exemption does not apply to research undertaken for the private benefit of specific person(s); 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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