Tax exemption for visiting professors and researchers on remuneration during temporary academic visits, subject to a private benefit exception. Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or conduct research at an approved institution are exempt from tax in the host State on remuneration for such activities for a limited temporary period; the exemption excludes research undertaken primarily for private benefit. Residence for this Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution is one approved by the competent authority.
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 professors and researchers on remuneration during temporary academic visits, subject to a private benefit exception.
Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or conduct research at an approved institution are exempt from tax in the host State on remuneration for such activities for a limited temporary period; the exemption excludes research undertaken primarily for private benefit. Residence for this Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution is one approved by the competent authority.
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