Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Professors and researchers exempt from host state taxes for two years under Double Tax Avoidance Agreement.</h1> A professor, teacher, or research scholar who is or was a resident of one Contracting State before visiting the other Contracting State for teaching or research at an educational institution is exempt from taxation on remuneration for up to two years in the host state. This exemption does not apply if the research benefits a specific individual or group privately. An individual is considered a resident of a Contracting State if they are a resident during the fiscal year of their visit or the preceding fiscal year, according to the Double Tax Avoidance Agreement between the Contracting States.
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