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 ... Summary
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.
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