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 ... Summary
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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