Tax exemption for visiting professors and researchers: host-state remuneration exempt for a limited period, excluding private-benefit research. Remuneration received by a visiting professor, teacher or research scholar for teaching or research at an approved institution in the host Contracting State is exempt from tax in that State for a limited period not exceeding two years from arrival, provided the individual was resident in the other Contracting State immediately before the visit; the exemption does not apply to research undertaken primarily for the private benefit of a specific person or persons, and an 'approved institution' means an institution approved by the competent authority of the concerned 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 professors and researchers: host-state remuneration exempt for a limited period, excluding private-benefit research.
Remuneration received by a visiting professor, teacher or research scholar for teaching or research at an approved institution in the host Contracting State is exempt from tax in that State for a limited period not exceeding two years from arrival, provided the individual was resident in the other Contracting State immediately before the visit; the exemption does not apply to research undertaken primarily for the private benefit of a specific person or persons, and an "approved institution" means an institution approved by the competent authority of the concerned State.
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