Tax exemption for visiting academics for temporary teaching or research in host state under bilateral tax agreement. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other is exempt from tax in the host Contracting State on remuneration for teaching or research at an approved institution for a limited temporary period; the exemption excludes research undertaken primarily for the private benefit of specific persons, residency is determined by the fiscal year of visit or the preceding year, and approval of the institution is required by the competent authority.
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 for temporary teaching or research in host state under bilateral tax agreement.
A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other is exempt from tax in the host Contracting State on remuneration for teaching or research at an approved institution for a limited temporary period; the exemption excludes research undertaken primarily for the private benefit of specific persons, residency is determined by the fiscal year of visit or the preceding year, and approval of the institution is required by the competent authority.
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 
