Professors and teachers tax exemption on teaching or research visits; limited duration and private benefit exclusion applies. Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or pursue research at a university, ... Summary
Professors and teachers tax exemption on teaching or research visits; limited duration and private benefit exclusion applies.
Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or pursue research at a university, college or similar institution are exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival; the exemption does not cover research carried out primarily for the private benefit of specific persons, and residency for eligibility is determined by residency in the fiscal year of the visit or the immediately following fiscal year.
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