Tax exemption for visiting academics: temporary host state relief on teaching or public interest research remuneration. A resident of one Contracting State who visits the other to teach or conduct research at an approved institution is exempt from tax in the host State on remuneration for that teaching or research for a limited period from first arrival; research income qualifies only if undertaken in the public interest and not primarily for private benefit; residency for the Article is established by residence in the fiscal year of the visit or the immediately 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: temporary host state relief on teaching or public interest research remuneration.
A resident of one Contracting State who visits the other to teach or conduct research at an approved institution is exempt from tax in the host State on remuneration for that teaching or research for a limited period from first arrival; research income qualifies only if undertaken in the public interest and not primarily for private benefit; residency for the Article is established by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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