Tax exemption for visiting academics: remuneration for teaching or research abroad exempt when from outside source and not privately commissioned. Article 22 exempts visiting professors, teachers and researchers from taxation in the host Contracting State on remuneration for teaching or research at approved educational institutions when they were residents of the other Contracting State immediately before the visit and the remuneration arises from sources outside the host State; remuneration for research undertaken primarily for the private benefit of a specific person or persons is excluded from this exemption.
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: remuneration for teaching or research abroad exempt when from outside source and not privately commissioned.
Article 22 exempts visiting professors, teachers and researchers from taxation in the host Contracting State on remuneration for teaching or research at approved educational institutions when they were residents of the other Contracting State immediately before the visit and the remuneration arises from sources outside the host State; remuneration for research undertaken primarily for the private benefit of a specific person or persons is excluded from this exemption.
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