Tax exemption for visiting academics shields income from teaching and research during temporary institutional assignments abroad. Article 21 exempts residents of one Contracting State who visit the other for the primary purpose of teaching or engaging in research at a university or recognised educational institution from tax in the host State on income from personal services for such teaching or research, subject to a twenty-four month limit and excluding research undertaken primarily for the private benefit of specific person(s).
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 shields income from teaching and research during temporary institutional assignments abroad.
Article 21 exempts residents of one Contracting State who visit the other for the primary purpose of teaching or engaging in research at a university or recognised educational institution from tax in the host State on income from personal services for such teaching or research, subject to a twenty-four month limit and excluding research undertaken primarily for the private benefit of specific person(s).
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