Tax exemption for visiting professors and researchers: host-state relief on teaching or research remuneration during a limited qualifying period. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or engage in research at an approved institution is exempt from tax in the host State on such remuneration for a limited qualifying period; the exemption does not apply to research undertaken primarily for the private benefit of specific persons. Residency for these provisions includes residence in the fiscal year of the visit or the immediately preceding fiscal year, and 'approved institution' requires competent authority approval.
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 professors and researchers: host-state relief on teaching or research remuneration during a limited qualifying period.
A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or engage in research at an approved institution is exempt from tax in the host State on such remuneration for a limited qualifying period; the exemption does not apply to research undertaken primarily for the private benefit of specific persons. Residency for these provisions includes residence in the fiscal year of the visit or the immediately preceding fiscal year, and "approved institution" requires competent authority approval.
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