Tax exemption for visiting academics limited to initial year, thereafter only foreign-sourced remuneration permitted. A visiting professor, teacher or research scholar who is a resident of the other Contracting State and invited by the State or an approved educational institution is exempt from tax in the host State on remuneration for teaching, lecturing or research during the first year; visits must not exceed three years and institution approval by the competent authority is required. In subsequent years the exemption covers only remuneration from outside the host State, and income from research undertaken primarily for the private benefit of specific persons is excluded from the exemption.
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 limited to initial year, thereafter only foreign-sourced remuneration permitted.
A visiting professor, teacher or research scholar who is a resident of the other Contracting State and invited by the State or an approved educational institution is exempt from tax in the host State on remuneration for teaching, lecturing or research during the first year; visits must not exceed three years and institution approval by the competent authority is required. In subsequent years the exemption covers only remuneration from outside the host State, and income from research undertaken primarily for the private benefit of specific persons is excluded from the exemption.
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