Professors and teachers exemption from host-territory tax on teaching remuneration during limited temporary residence under tax treaty. A tax exemption applies to professors and teachers who receive remuneration for teaching at a university, college, school or other educational institution in the host territory; such remuneration is not taxable in that territory where the individual is temporarily resident for a limited period under the Double Taxation Agreement.
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.
Professors and teachers exemption from host-territory tax on teaching remuneration during limited temporary residence under tax treaty.
A tax exemption applies to professors and teachers who receive remuneration for teaching at a university, college, school or other educational institution in the host territory; such remuneration is not taxable in that territory where the individual is temporarily resident for a limited period under the Double Taxation Agreement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.