Tax exemption for visiting professors and teachers teaching or researching at approved institutions, subject to private benefit exception. A visiting professor or teacher from the other Contracting State is exempt from tax in the host State on remuneration for teaching or advanced study (including research) at an approved institution for a limited temporary period; the exemption excludes research conducted primarily for the private benefit of a specific person or persons. Approved institutions are designated by the Competent Authority, which must notify the other Contracting State's 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 teaching or researching at approved institutions, subject to private benefit exception.
A visiting professor or teacher from the other Contracting State is exempt from tax in the host State on remuneration for teaching or advanced study (including research) at an approved institution for a limited temporary period; the exemption excludes research conducted primarily for the private benefit of a specific person or persons. Approved institutions are designated by the Competent Authority, which must notify the other Contracting State's Competent Authority.
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