Tax exemption for visiting teachers and researchers: remuneration for qualifying teaching or research visits is tax-exempt. A resident of one Contracting State who visits the other State at the invitation of an educational institution to teach or conduct research is exempt from tax in the visited State on remuneration for that teaching or research for the prescribed temporary period; the exemption excludes income from 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 teachers and researchers: remuneration for qualifying teaching or research visits is tax-exempt.
A resident of one Contracting State who visits the other State at the invitation of an educational institution to teach or conduct research is exempt from tax in the visited State on remuneration for that teaching or research for the prescribed temporary period; the exemption excludes income from research undertaken primarily for the private benefit of a specific person or persons.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
