Tax exemption for visiting professors and teachers during limited-term academic visits, subject to private-benefit research exception. A resident professor or teacher who visits the other Contracting State solely to teach or undertake advanced study (including research) at a university, college or other approved institution is exempt from tax in the visited State on remuneration for that teaching or research for visits not exceeding two years from first arrival. The exemption excludes remuneration for research carried out primarily for the private benefit of specific person(s). Approval of the institution must be made by the competent authority, which shall inform the competent authority of the other State of the approved institution's name.
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 teachers during limited-term academic visits, subject to private-benefit research exception.
A resident professor or teacher who visits the other Contracting State solely to teach or undertake advanced study (including research) at a university, college or other approved institution is exempt from tax in the visited State on remuneration for that teaching or research for visits not exceeding two years from first arrival. The exemption excludes remuneration for research carried out primarily for the private benefit of specific person(s). Approval of the institution must be made by the competent authority, which shall inform the competent authority of the other State of the approved institution's name.
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