Tax exemption for visiting academics allows host state relief on teaching and research pay for a limited period, excluding private benefit research. Exemption for visiting professors, teachers and research scholars from host state tax on remuneration for teaching or research at an approved institution for a limited period from arrival; exclusion for research undertaken primarily for the private benefit of specific persons; residence deemed by reference to the prior year or immediately preceding prior year; approved institution means one approved by the competent authority of the concerned Contracting State.
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 allows host state relief on teaching and research pay for a limited period, excluding private benefit research.
Exemption for visiting professors, teachers and research scholars from host state tax on remuneration for teaching or research at an approved institution for a limited period from arrival; exclusion for research undertaken primarily for the private benefit of specific persons; residence deemed by reference to the prior year or immediately preceding prior year; approved institution means one approved by the competent authority of the concerned Contracting State.
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