TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Professors and researchers exempt from host state tax for up to two years under DTAA Article 20.</h1> Article 20 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of income for professors, teachers, and research scholars. It exempts these individuals from tax in the host state on remuneration for teaching or research for up to two years, provided they were residents of the other state before their visit. This exemption does not apply to income from research conducted primarily for private benefit. Residency is determined based on the fiscal year of income during or preceding the visit. An 'approved institution' is one sanctioned by the competent authority of the respective state.
TaxTMI 
TaxTMI 
