Tax exemption for visiting teachers and researchers shields personal service income abroad during a limited invited teaching or research stay. A resident invited by the other Contracting State or by a recognised educational institution to visit primarily for teaching or research at that institution is not subject to tax by the visited State on income from personal services for such teaching or research for a limited period from arrival; the exemption excludes research income undertaken primarily for the private benefit of specific person(s), and residency for the Article's purposes is deemed if the individual was resident in the year of the visit or the year immediately preceding.
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 teachers and researchers shields personal service income abroad during a limited invited teaching or research stay.
A resident invited by the other Contracting State or by a recognised educational institution to visit primarily for teaching or research at that institution is not subject to tax by the visited State on income from personal services for such teaching or research for a limited period from arrival; the exemption excludes research income undertaken primarily for the private benefit of specific person(s), and residency for the Article's purposes is deemed if the individual was resident in the year of the visit or the year immediately preceding.
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