Professors and teachers exemption protects visiting academics from tax on teaching or research remuneration during temporary visits. A visiting professor or teacher who is, or immediately before the visit was, resident of the other Contracting State is exempt from tax in the visited State on remuneration for teaching or research performed at a university, college, school or other educational institution for the duration of the permitted temporary visit under the DTAA.
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.
Professors and teachers exemption protects visiting academics from tax on teaching or research remuneration during temporary visits.
A visiting professor or teacher who is, or immediately before the visit was, resident of the other Contracting State is exempt from tax in the visited State on remuneration for teaching or research performed at a university, college, school or other educational institution for the duration of the permitted temporary visit under the DTAA.
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