Tax exemption for visiting professors and teachers: remuneration for teaching or research in host state during limited period. A visiting professor or a teacher who is resident of the other Contracting State is exempt from tax in the host state on remuneration for teaching or research at a university, college, school or other approved institution for a period not exceeding two years from arrival; the exemption does not apply to research undertaken primarily for the private benefit of specific persons, residency is determined by the 'previous year' or 'income year', and an approved institution must be recognised by the competent authority.
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 teachers: remuneration for teaching or research in host state during limited period.
A visiting professor or a teacher who is resident of the other Contracting State is exempt from tax in the host state on remuneration for teaching or research at a university, college, school or other approved institution for a period not exceeding two years from arrival; the exemption does not apply to research undertaken primarily for the private benefit of specific persons, residency is determined by the 'previous year' or 'income year', and an approved institution must be recognised by the competent authority.
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