Tax exemption for visiting academics permits host-state relief for teaching and public-interest research during a limited period, subject to residency. A visiting professor, teacher or research scholar resident of one Contracting State immediately before visiting the other for teaching or research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival. Research income qualifies only if undertaken in the public interest and not primarily for private benefit. Residency for the Article's purposes is met if the individual was resident 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 academics permits host-state relief for teaching and public-interest research during a limited period, subject to residency.
A visiting professor, teacher or research scholar resident of one Contracting State immediately before visiting the other for teaching or research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival. Research income qualifies only if undertaken in the public interest and not primarily for private benefit. Residency for the Article's purposes is met if the individual was resident in the fiscal year of the visit or the immediately preceding fiscal year.
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