Tax exemption for visiting professors and researchers: temporary relief from host state tax on teaching and research remuneration. A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or conduct research at an approved institution is exempt from tax in the host State on remuneration for that teaching or research for a limited temporary period from first arrival; research qualifies only if undertaken in the public interest and residency 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 professors and researchers: temporary relief from host state tax on teaching and research remuneration.
A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or conduct research at an approved institution is exempt from tax in the host State on remuneration for that teaching or research for a limited temporary period from first arrival; research qualifies only if undertaken in the public interest and residency is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
