Tax exemption for visiting professors and teachers: remuneration taxed in home state is exempt in host state; private-benefit research excluded. Professors and teachers visiting the other Contracting State to teach or conduct research at educational institutions are exempt from tax in the host State on remuneration for such activities if that remuneration is subject to tax in their State of residence; remuneration received from sources outside the host State is not deductible there; income from research undertaken primarily for the private benefit of specific persons is excluded from the exemption.
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: remuneration taxed in home state is exempt in host state; private-benefit research excluded.
Professors and teachers visiting the other Contracting State to teach or conduct research at educational institutions are exempt from tax in the host State on remuneration for such activities if that remuneration is subject to tax in their State of residence; remuneration received from sources outside the host State is not deductible there; income from research undertaken primarily for the private benefit of specific persons is excluded from the exemption.
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 
