Tax exemption for visiting academics: remuneration for temporary teaching or research exempt in host state, subject to extensions. Professors, teachers and research workers who temporarily reside in the other Contracting State to teach or carry out research at a university, college or other institute of higher education or scientific research are exempt from tax in that host State on remuneration for those activities, for a temporary residence period not exceeding three months, which may be extended by similar periods.
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 temporary teaching or research exempt in host state, subject to extensions.
Professors, teachers and research workers who temporarily reside in the other Contracting State to teach or carry out research at a university, college or other institute of higher education or scientific research are exempt from tax in that host State on remuneration for those activities, for a temporary residence period not exceeding three months, which may be extended by similar periods.
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