Tax exemption for visiting teachers and researchers protects income from host-state tax during a limited invited teaching or research period. An individual resident of one Contracting State invited by the Government or a recognised educational institution in the other Contracting State to teach or engage in research shall not be subject to tax by that other State on income from personal services for such teaching or research for a period not exceeding twenty-four months from arrival; the exclusion does not apply to research undertaken primarily for the private benefit of a specific person or persons, and residency for this Article is satisfied if the individual is resident in the year of the visit or the immediately preceding 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 teachers and researchers protects income from host-state tax during a limited invited teaching or research period.
An individual resident of one Contracting State invited by the Government or a recognised educational institution in the other Contracting State to teach or engage in research shall not be subject to tax by that other State on income from personal services for such teaching or research for a period not exceeding twenty-four months from arrival; the exclusion does not apply to research undertaken primarily for the private benefit of a specific person or persons, and residency for this Article is satisfied if the individual is resident in the year of the visit or the immediately preceding year.
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