Tax exemption for visiting academics: remuneration for teaching or research remains taxable only in the home State during a temporary visit. A visiting professor, teacher, or research scholar who was resident in one Contracting State immediately before visiting the other to teach or conduct research at an approved institution is taxable only in the first-mentioned State on remuneration for that activity for a limited period from arrival; income from research primarily for the private benefit of specific person(s) is excluded. Residency is measured by the fiscal year of the visit or the immediately preceding fiscal year, and approval of institutions is by the appropriate authority of the concerned Contracting State.
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 remains taxable only in the home State during a temporary visit.
A visiting professor, teacher, or research scholar who was resident in one Contracting State immediately before visiting the other to teach or conduct research at an approved institution is taxable only in the first-mentioned State on remuneration for that activity for a limited period from arrival; income from research primarily for the private benefit of specific person(s) is excluded. Residency is measured by the fiscal year of the visit or the immediately preceding fiscal year, and approval of institutions is by the appropriate authority of the concerned Contracting State.
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