Tax exemption for visiting academics protects remuneration during teaching or research visits, subject to public-interest research requirement. Article 20 exempts remuneration of professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or undertake research at a university, college or similar institution, for a limited period from arrival. Research income is exempt only where the research is in the public interest and not primarily for private benefit. Residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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 protects remuneration during teaching or research visits, subject to public-interest research requirement.
Article 20 exempts remuneration of professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or undertake research at a university, college or similar institution, for a limited period from arrival. Research income is exempt only where the research is in the public interest and not primarily for private benefit. Residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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