Tax exemption for visiting academics: remuneration for teaching or research in the host state exempt for a limited period. Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or engage in research at an approved institution are exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival; the exemption excludes research income undertaken primarily for the private benefit of specific persons. Residency for these articles is determined by residence in the year of visit or the immediately preceding year, and an approved institution is one approved 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 academics: remuneration for teaching or research in the host state exempt for a limited period.
Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or engage in research at an approved institution are exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival; the exemption excludes research income undertaken primarily for the private benefit of specific persons. Residency for these articles is determined by residence in the year of visit or the immediately preceding year, and an approved institution is one approved by 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 
