Professors, teachers and researchers visiting to teach or research enjoy tax exemption on remuneration during temporary academic assignments. A resident visiting the other Contracting State at the invitation of a government recognised educational institution for the sole purpose of teaching or research is exempt from tax in the host State on remuneration for that teaching or research for a period not exceeding two years; the exemption does not apply to research undertaken primarily for the private benefit of specific person(s).
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.
Professors, teachers and researchers visiting to teach or research enjoy tax exemption on remuneration during temporary academic assignments.
A resident visiting the other Contracting State at the invitation of a government recognised educational institution for the sole purpose of teaching or research is exempt from tax in the host State on remuneration for that teaching or research for a period not exceeding two years; the exemption does not apply to research undertaken primarily for the private benefit of specific person(s).
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