Tax exemption for visiting academics limits host-state taxation of teaching and research remuneration during the temporary visit period. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other for teaching or research at a university, college, school or other approved institution is taxable only in the first-mentioned State on such remuneration for a limited period from arrival; the exemption excludes research undertaken primarily for the private benefit of specific person(s), and an approved institution is one recognised 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 academics limits host-state taxation of teaching and research remuneration during the temporary visit period.
A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other for teaching or research at a university, college, school or other approved institution is taxable only in the first-mentioned State on such remuneration for a limited period from arrival; the exemption excludes research undertaken primarily for the private benefit of specific person(s), and an approved institution is one recognised 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 
