Tax exemption for visiting academics: host-state remuneration exempt for a limited period, excluding privately commissioned research. A visiting professor, teacher or research scholar who was a resident of one Contracting State immediately before visiting the other for teaching or research at a university, college, school or other approved institution is exempt from tax in the host Contracting State on remuneration for those activities for a period not exceeding two years; the exemption excludes 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: host-state remuneration exempt for a limited period, excluding privately commissioned research.
A visiting professor, teacher or research scholar who was a resident of one Contracting State immediately before visiting the other for teaching or research at a university, college, school or other approved institution is exempt from tax in the host Contracting State on remuneration for those activities for a period not exceeding two years; the exemption excludes research undertaken primarily for the private benefit of a specific person or persons.
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