Tax exemption for visiting academics: limited-duration relief for remuneration from teaching or public-interest research. A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or conduct research at an approved university, college or similar institution is exempt from tax in the host State on remuneration for such teaching or research for up to two years from first arrival; research income qualifies only if undertaken in the public interest and not primarily for private benefit. Residency for this Article is satisfied if the individual was resident in the sending State 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: limited-duration relief for remuneration from teaching or public-interest research.
A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or conduct research at an approved university, college or similar institution is exempt from tax in the host State on remuneration for such teaching or research for up to two years from first arrival; research income qualifies only if undertaken in the public interest and not primarily for private benefit. Residency for this Article is satisfied if the individual was resident in the sending State in the fiscal year of the visit or the immediately preceding fiscal year.
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