Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for Visiting Professors: Two-Year Relief for Teaching and Research at Approved Institutions; Excludes Private Benefit Research Income.</h1> A professor or teacher who was a resident of one Contracting State before visiting the other for teaching or research at an approved institution is exempt from tax in the host state on remuneration for up to two years from their arrival. This exemption does not apply to income from research conducted primarily for private benefit. An 'approved institution' is one recognized by the competent authority of the concerned state.
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