Tax exemption for visiting academics shields host state taxation on teaching or research remuneration, subject to public interest limits. Professors, teachers and research scholars who were residents of one Contracting State immediately before visiting the other to teach or research at an institution approved by the competent authority are entitled to a temporary tax exemption in the host State on remuneration for such teaching or research, but the exemption excludes research undertaken primarily for the private benefit of specific persons.
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 shields host state taxation on teaching or research remuneration, subject to public interest limits.
Professors, teachers and research scholars who were residents of one Contracting State immediately before visiting the other to teach or research at an institution approved by the competent authority are entitled to a temporary tax exemption in the host State on remuneration for such teaching or research, but the exemption excludes research undertaken primarily for the private benefit of specific persons.
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 
