Tax exemption for visiting academics: host-state tax relief for teaching or research remuneration for a limited period. Article 21 exempts visiting professors, teachers and research scholars who were residents of one Contracting State immediately before their visit from host state tax on remuneration for teaching or research at an approved institution for a limited period. The exemption excludes research income undertaken primarily for the private benefit of specific persons. Residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year. 'Approved institution' is defined by approval of 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 academics: host-state tax relief for teaching or research remuneration for a limited period.
Article 21 exempts visiting professors, teachers and research scholars who were residents of one Contracting State immediately before their visit from host state tax on remuneration for teaching or research at an approved institution for a limited period. The exemption excludes research income undertaken primarily for the private benefit of specific persons. Residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year. "Approved institution" is defined by approval of the competent authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
