Tax exemption for visiting academics: remuneration for teaching or public-interest research in host state exempt under treaty while visiting. Article 20 exempts a professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other from tax in the host State on remuneration for teaching or research at an approved institution for a limited period from arrival; research income qualifies only if undertaken in the public interest and residency is determined 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: remuneration for teaching or public-interest research in host state exempt under treaty while visiting.
Article 20 exempts a professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other from tax in the host State on remuneration for teaching or research at an approved institution for a limited period from arrival; research income qualifies only if undertaken in the public interest and residency is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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