Tax exemption for visiting academics allows host-state tax relief on teaching and research remuneration during temporary academic visits. An individual who was a resident of the other Contracting State and is present in the host Contracting State primarily to teach, give lectures or conduct research at a university, college, school, educational institution or government approved scientific research institution is exempt from tax in the host Contracting State on remuneration for such teaching, lectures or research for a limited period from the date of arrival; the exemption does not apply to income from research undertaken primarily for the private benefit of a specific person or persons.
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 allows host-state tax relief on teaching and research remuneration during temporary academic visits.
An individual who was a resident of the other Contracting State and is present in the host Contracting State primarily to teach, give lectures or conduct research at a university, college, school, educational institution or government approved scientific research institution is exempt from tax in the host Contracting State on remuneration for such teaching, lectures or research for a limited period from the date of arrival; the exemption does not apply to income from research undertaken primarily for the private benefit of a specific person or persons.
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