Tax exemption for visiting professors limits host-state taxation of teaching and research pay for limited period, subject to private-benefit exception. Tax exemption for visiting academics exempts remuneration received by a professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other Contracting State to teach or engage in research at an approved institution. The exemption applies only for a limited period from arrival and excludes income from research undertaken primarily for the private benefit of specific person(s). An approved institution is designated by the competent authority of the relevant 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 professors limits host-state taxation of teaching and research pay for limited period, subject to private-benefit exception.
Tax exemption for visiting academics exempts remuneration received by a professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other Contracting State to teach or engage in research at an approved institution. The exemption applies only for a limited period from arrival and excludes income from research undertaken primarily for the private benefit of specific person(s). An approved institution is designated by the competent authority of the relevant State.
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