Tax exemption for visiting academics limited to two years for teaching or public-interest research in host state. A visiting academic resident of one Contracting State immediately before visiting the other to teach or conduct research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival. The exemption for research applies only where the research is undertaken in the public interest rather than primarily for private benefit. Residency is determined by residence 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 to two years for teaching or public-interest research in host state.
A visiting academic resident of one Contracting State immediately before visiting the other to teach or conduct research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival. The exemption for research applies only where the research is undertaken in the public interest rather than primarily for private benefit. Residency is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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