Tax exemption for visiting academics: remuneration for teaching or research at approved institutions exempt from host state tax, subject to residency and public interest limits. A visiting professor, teacher or researcher who immediately before arrival was resident of the other Contracting State is exempt from tax in the host State on remuneration for teaching or research at a university or other educational institution approved by that State for a limited period from first arrival; the exemption excludes research undertaken primarily for the private benefit of a specific person or 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: remuneration for teaching or research at approved institutions exempt from host state tax, subject to residency and public interest limits.
A visiting professor, teacher or researcher who immediately before arrival was resident of the other Contracting State is exempt from tax in the host State on remuneration for teaching or research at a university or other educational institution approved by that State for a limited period from first arrival; the exemption excludes research undertaken primarily for the private benefit of a specific person or persons.
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