Tax exemption for visiting professors and researchers: remuneration in host State exempt for a temporary period under treaty rules. A visiting professor, teacher or research scholar resident of one Contracting State immediately before visiting the other to teach or research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for up to two years from arrival, but income from research carried out primarily for the private benefit of a specific person or persons is excluded; residence is determined by the previous year or year of income, and approved institutions are those authorised 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: remuneration in host State exempt for a temporary period under treaty rules.
A visiting professor, teacher or research scholar resident of one Contracting State immediately before visiting the other to teach or research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for up to two years from arrival, but income from research carried out primarily for the private benefit of a specific person or persons is excluded; residence is determined by the previous year or year of income, and approved institutions are those authorised by the competent authority.
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 
