Tax exemption for visiting professors and researchers on remuneration while teaching or researching abroad, subject to residency and approval. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or engage in research at a university, college, school or other approved institution is exempt from tax in the host State on remuneration for that teaching or research for a period not exceeding two years, but not for research undertaken primarily for the private benefit of a specific person; eligibility requires residence in the fiscal year of the visit or the preceding fiscal year and government approval of the assignment and institution.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for visiting professors and researchers on remuneration while teaching or researching abroad, subject to residency and approval.
A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or engage in research at a university, college, school or other approved institution is exempt from tax in the host State on remuneration for that teaching or research for a period not exceeding two years, but not for research undertaken primarily for the private benefit of a specific person; eligibility requires residence in the fiscal year of the visit or the preceding fiscal year and government approval of the assignment and institution.
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