Teacher tax exemption: visiting educators exempt from host-state tax on teaching or qualifying research during limited stay. An individual who visits the other Contracting State to teach or engage in research at a recognised educational institution is exempt from tax in the host State on remuneration for that teaching or research for a limited period, provided the individual was a resident of the other Contracting State immediately before the visit; the exemption for research applies only where the research is undertaken in the public interest and not primarily for the benefit of private 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.
Teacher tax exemption: visiting educators exempt from host-state tax on teaching or qualifying research during limited stay.
An individual who visits the other Contracting State to teach or engage in research at a recognised educational institution is exempt from tax in the host State on remuneration for that teaching or research for a limited period, provided the individual was a resident of the other Contracting State immediately before the visit; the exemption for research applies only where the research is undertaken in the public interest and not primarily for the benefit of private persons.
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