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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for Visiting Professors and Researchers Under Double Tax Avoidance Agreement Until March 2017</h1> An individual who was a resident of one Contracting State and visits the other Contracting State at the invitation of a recognized educational institution for teaching or research is exempt from tax on their remuneration in the host state for up to two consecutive years. This exemption does not apply if the research is primarily for the private benefit of specific individuals. These provisions are part of the Double Tax Avoidance Agreement between the two states, specifically concerning professors, teachers, and research scholars, and were effective in Korea until March 31, 2017.
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