Tax exemption for visiting academics on teaching and research remuneration during temporary stays, subject to private benefit exception and institutional approval. Article 21 grants a tax exemption for professors, teachers and research scholars who, as residents of one Contracting State, visit the other State to teach or carry out research at a university, college, school or other institution approved by the competent authority; remuneration for such activities is exempt during the temporary visit, but income from research undertaken primarily for the private benefit of specific person(s) is excluded.
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 on teaching and research remuneration during temporary stays, subject to private benefit exception and institutional approval.
Article 21 grants a tax exemption for professors, teachers and research scholars who, as residents of one Contracting State, visit the other State to teach or carry out research at a university, college, school or other institution approved by the competent authority; remuneration for such activities is exempt during the temporary visit, but income from research undertaken primarily for the private benefit of specific person(s) is excluded.
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