Tax exemption for visiting academics: remuneration for teaching or research in the host State is exempt for a limited period. Article 21 grants a limited tax exemption for resident professors, teachers and research scholars who visit the other Contracting State to teach or carry out research at a university, college or similar institution, exempting remuneration for those activities for a short specified period from the date of first arrival; it excludes research income undertaken primarily for the private benefit of specific persons and defines residency by reference to the fiscal year of the visit or the 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: remuneration for teaching or research in the host State is exempt for a limited period.
Article 21 grants a limited tax exemption for resident professors, teachers and research scholars who visit the other Contracting State to teach or carry out research at a university, college or similar institution, exempting remuneration for those activities for a short specified period from the date of first arrival; it excludes research income undertaken primarily for the private benefit of specific persons and defines residency by reference to the fiscal year of the visit or the preceding fiscal year.
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