Professors and teachers exemption: visiting academics' remuneration for teaching or research can be tax-exempt during a limited visit. A visiting academic who was resident of the other Contracting State and comes to teach or conduct research at an approved institution is exempt from tax in the host State on remuneration for that teaching or research for a limited period; the exemption excludes research undertaken primarily for the private benefit of specific persons, residency is determined by the previous or current year of income, and an approved institution must be recognised by the competent authority.
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: visiting academics' remuneration for teaching or research can be tax-exempt during a limited visit.
A visiting academic who was resident of the other Contracting State and comes to teach or conduct research at an approved institution is exempt from tax in the host State on remuneration for that teaching or research for a limited period; the exemption excludes research undertaken primarily for the private benefit of specific persons, residency is determined by the previous or current year of income, and an approved institution must be recognised by the competent authority.
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