Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Professors and researchers exempt from host state tax for up to two years under Article 21 of tax treaty.</h1> Article 21 of the Double Tax Avoidance Agreement between Kazakhstan and another Contracting State provides that professors, teachers, and research scholars who are residents of one Contracting State and visit the other for teaching or research at an approved institution are exempt from tax on their remuneration in the host State for up to two years. This exemption does not apply to income from research conducted primarily for private benefit. An individual is considered a resident of a Contracting State if they are a resident during the fiscal year of the visit or the preceding fiscal year. An 'approved institution' is one recognized by the competent authority of the concerned State.