Tax exemption for visiting academics on teaching and research remuneration at approved institutions during temporary assignments abroad. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or undertake research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years from arrival; income from research undertaken primarily for the private benefit of specific persons is excluded.
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 on teaching and research remuneration at approved institutions during temporary assignments abroad.
A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or undertake research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years from arrival; income from research undertaken primarily for the private benefit of specific persons is excluded.
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