Tax exemption for visiting teachers and researchers: limited-period relief for teaching or public-interest research abroad. Remuneration for teaching or scientific research received by an individual who immediately before visiting was a resident of the other Contracting State and who is present solely to teach or conduct research shall be exempt from tax in the first-mentioned State for up to two years from first entry; the exemption excludes research undertaken primarily for private benefit. Payments to visiting students or apprentices from outside sources for maintenance, education or training are not taxable in the first-mentioned State, and employment remuneration in that State is exempt up to a specified annual threshold, with the overall benefit limited to the reasonable period for completion of studies and not exceeding three consecutive years from first arrival.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for visiting teachers and researchers: limited-period relief for teaching or public-interest research abroad.
Remuneration for teaching or scientific research received by an individual who immediately before visiting was a resident of the other Contracting State and who is present solely to teach or conduct research shall be exempt from tax in the first-mentioned State for up to two years from first entry; the exemption excludes research undertaken primarily for private benefit. Payments to visiting students or apprentices from outside sources for maintenance, education or training are not taxable in the first-mentioned State, and employment remuneration in that State is exempt up to a specified annual threshold, with the overall benefit limited to the reasonable period for completion of studies and not exceeding three consecutive years from first arrival.
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