Tax exemption for visiting academics on teaching and research pay when prior residency and institutional approval conditions are met. A DTAA provision exempts remuneration received by a professor, teacher or research scholar from tax in the host Contracting State for teaching or research at a university, college or other approved institution, provided the individual was resident of the other Contracting State immediately before the visit; residence is measured in the fiscal year of the visit or the preceding fiscal year, and an approved institution is one recognized by the government of the concerned Contracting State.
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 on teaching and research pay when prior residency and institutional approval conditions are met.
A DTAA provision exempts remuneration received by a professor, teacher or research scholar from tax in the host Contracting State for teaching or research at a university, college or other approved institution, provided the individual was resident of the other Contracting State immediately before the visit; residence is measured in the fiscal year of the visit or the preceding fiscal year, and an approved institution is one recognized by the government of the concerned Contracting State.
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