Taxation of visiting professors: remuneration taxed only in their state of residence for temporary academic visits. A visiting professor or teacher who temporarily visits the other Contracting State to teach or conduct research at an accredited educational institution and who is a resident of the other Contracting State is taxable only in that resident State on remuneration for such teaching or research; however, income from research undertaken primarily for the private benefit of specific persons is excluded from this provision.
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.
Taxation of visiting professors: remuneration taxed only in their state of residence for temporary academic visits.
A visiting professor or teacher who temporarily visits the other Contracting State to teach or conduct research at an accredited educational institution and who is a resident of the other Contracting State is taxable only in that resident State on remuneration for such teaching or research; however, income from research undertaken primarily for the private benefit of specific persons is excluded from this provision.
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