Tax exemption for visiting academics: remuneration for teaching or research is tax-exempt in the host State for a limited period. A visiting professor, teacher or research scholar who was resident in one Contracting State immediately prior to visiting the other for teaching or research at a university, college, school or other approved institution in the host State shall be exempt from tax in that host State on remuneration for such activities for a limited period not exceeding two years; the exemption excludes research undertaken primarily for the private benefit of a specific person and residence is determined by 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 research is tax-exempt in the host State for a limited period.
A visiting professor, teacher or research scholar who was resident in one Contracting State immediately prior to visiting the other for teaching or research at a university, college, school or other approved institution in the host State shall be exempt from tax in that host State on remuneration for such activities for a limited period not exceeding two years; the exemption excludes research undertaken primarily for the private benefit of a specific person and residence is determined by the fiscal year of the visit or the immediately preceding fiscal year.
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