Article 22 - Professors and teachers

Tax exemption for visiting professors and teachers on remuneration for teaching or research at approved institutions during temporary postings

Professors and teachers resident in one Contracting State who visit the other to teach or conduct research at an institution approved by the competent authority are exempt from tax in the host State on remuneration for that teaching or research for a limited temporary period from arrival; the exemption excludes research undertaken primarily for the private benefit of specific person(s). Residency for these provisions is determined by residence in the relevant previous/calendar year or the immediately preceding year of income.