Tax exemption for visiting academics: remuneration for teaching or research exempt for a limited period, excluding private benefit research. An individual who is or was a resident of one Contracting State and visits the other at the invitation of a recognised educational institution is exempt from tax in the host State on remuneration for teaching or research performed there, for a limited continuous period from first arrival; however, income from research undertaken primarily for the private benefit of specific person(s) 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 academics: remuneration for teaching or research exempt for a limited period, excluding private benefit research.
An individual who is or was a resident of one Contracting State and visits the other at the invitation of a recognised educational institution is exempt from tax in the host State on remuneration for teaching or research performed there, for a limited continuous period from first arrival; however, income from research undertaken primarily for the private benefit of specific person(s) is excluded from the exemption.
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