Tax exemption for visiting academics during limited-term teaching or research stays when remuneration is from outside the host state. Tax exemption applies to visiting professors, teachers and research scholars present in the host State for a limited term to teach, pursue advanced study or research, provided their remuneration is derived from outside the host State; an individual is treated as resident of a Contracting State if resident in the fiscal year of visit or the immediately preceding year.
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 during limited-term teaching or research stays when remuneration is from outside the host state.
Tax exemption applies to visiting professors, teachers and research scholars present in the host State for a limited term to teach, pursue advanced study or research, provided their remuneration is derived from outside the host State; an individual is treated as resident of a Contracting State if resident in the fiscal year of visit or the immediately preceding year.
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