Tax exemption for visiting academics: remuneration for teaching or public-interest research abroad is not taxed for a limited period. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or undertake research at an approved institution is exempt from tax in the host State on remuneration for that teaching or research for a limited period; the research exemption requires the work be in the public interest and residence 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: remuneration for teaching or public-interest research abroad is not taxed for a limited period.
A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or undertake research at an approved institution is exempt from tax in the host State on remuneration for that teaching or research for a limited period; the research exemption requires the work be in the public interest and residence is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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