Tax exemption for visiting academics: nonresident teachers and researchers exempt from host-state tax on teaching and research remuneration. A resident of one Contracting State who visits the other to teach or conduct research at a recognized educational institution is exempt from host-state taxation on remuneration for such teaching or research for a two-year period from the first visit, provided the residency and institutional criteria are met; the exemption does not apply to research undertaken primarily for private benefit rather than the public interest.
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: nonresident teachers and researchers exempt from host-state tax on teaching and research remuneration.
A resident of one Contracting State who visits the other to teach or conduct research at a recognized educational institution is exempt from host-state taxation on remuneration for such teaching or research for a two-year period from the first visit, provided the residency and institutional criteria are met; the exemption does not apply to research undertaken primarily for private benefit rather than the public interest.
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