Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Teachers and researchers exempt from tax under Article 21 of Double Tax Avoidance Agreement for up to two years.</h1> Article 21 of the Double Tax Avoidance Agreement between two Contracting States exempts teachers and researchers, who were residents of one state before being invited to the other state, from taxation on remuneration for teaching or research at universities or similar institutions in the host state. This exemption applies for up to two years from their arrival. The tax exemption for research income is applicable only if the research is conducted in the public interest.