TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Professors and teachers exempt from tax for two years under Article 23 of Double Tax Avoidance Agreement.</h1> Article 23 of the Double Tax Avoidance Agreement between two Contracting States provides that professors and teachers who were residents of one State before visiting the other for teaching or research at an approved institution are exempt from tax on their remuneration in the host State for up to two years. This exemption does not apply if the research is primarily for the private benefit of specific individuals. Residency is determined based on the individual's status in the year of the visit or the preceding year. An approved institution must be recognized by the competent authority of the concerned State.
TaxTMI 
TaxTMI 
