Tax exemption for visiting academics: host state exempts teaching and research remuneration for up to two years, except private-benefit research. Professors, teachers and researchers who are residents of one Contracting State and visit the other to teach or conduct research at a host State-approved educational institution are exempted from tax by the host State on remuneration for such teaching or research for up to two years from first arrival; the exemption excludes income from research undertaken primarily for the benefit of specific person(s) rather than in 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: host state exempts teaching and research remuneration for up to two years, except private-benefit research.
Professors, teachers and researchers who are residents of one Contracting State and visit the other to teach or conduct research at a host State-approved educational institution are exempted from tax by the host State on remuneration for such teaching or research for up to two years from first arrival; the exemption excludes income from research undertaken primarily for the benefit of specific person(s) rather than in the public interest.
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