Tax exemption for visiting professors and researchers: host-state tax relief for teaching or research remuneration for up to two years. A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other is exempt from tax in ... Summary
Tax exemption for visiting professors and researchers: host-state tax relief for teaching or research remuneration for up to two years.
A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other is exempt from tax in the host State on remuneration for teaching or research at an institution approved by the competent authority for up to two years from arrival; the exemption excludes research undertaken primarily for the private benefit of specific person(s); residency for Articles 20 and 21 is established by residence in the fiscal year of visit or the immediately preceding fiscal year.
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