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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for Professors and Scholars Under Article 20 of Cyprus Double Tax Avoidance Agreement for Two Years</h1> Article 20 of the Double Tax Avoidance Agreement between Cyprus and another contracting state provides tax exemptions for professors, teachers, and research scholars. Individuals who were residents of one contracting state before visiting the other for teaching or research at approved institutions are exempt from tax on their remuneration for up to two years. This exemption applies to research income only if conducted in the public interest and not primarily for private benefit. Residency is determined based on the individual's status in the fiscal year of their visit or the preceding year.
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