Visiting professors and researchers exempt from host-state tax on teaching and research remuneration for up to two years. A resident professor, teacher or research scholar visiting the other Contracting State to teach or conduct research at an approved institution is exempt from tax in that host State on remuneration for such activities for up to two years from first arrival; the exemption excludes research income undertaken primarily for the private benefit of specific persons and an 'approved institution' is one approved by the competent authority.
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.
Visiting professors and researchers exempt from host-state tax on teaching and research remuneration for up to two years.
A resident professor, teacher or research scholar visiting the other Contracting State to teach or conduct research at an approved institution is exempt from tax in that host State on remuneration for such activities for up to two years from first arrival; the exemption excludes research income undertaken primarily for the private benefit of specific persons and an "approved institution" is one approved by the competent authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
