Tax exemption for visiting academics: remuneration for teaching or public-interest research exempt in host state during initial visit. A visiting academic who was resident of one Contracting State immediately before visiting the other for teaching or research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years from first arrival; research income qualifies only if the research is undertaken in the public interest and not primarily for private benefit.
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 public-interest research exempt in host state during initial visit.
A visiting academic who was resident of one Contracting State immediately before visiting the other for teaching or research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years from first arrival; research income qualifies only if the research is undertaken in the public interest and not primarily for private benefit.
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