Tax exemption for visiting professors and researchers: teaching and research pay exempt for a limited period; student maintenance and employment also exempt. Remuneration for teaching or scientific research paid to a visitor who was resident of the other Contracting State immediately before arrival is exempt from tax in the host State during the period the individual is present for those purposes, except where research is undertaken primarily for private benefit; visiting students and business apprentices receive non-host-source maintenance payments untaxed and employment remuneration exempt for a reasonable period to complete their education or training, subject to an overall time limitation from first arrival.
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: teaching and research pay exempt for a limited period; student maintenance and employment also exempt.
Remuneration for teaching or scientific research paid to a visitor who was resident of the other Contracting State immediately before arrival is exempt from tax in the host State during the period the individual is present for those purposes, except where research is undertaken primarily for private benefit; visiting students and business apprentices receive non-host-source maintenance payments untaxed and employment remuneration exempt for a reasonable period to complete their education or training, subject to an overall time limitation from first arrival.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
