Tax exemption for visiting academics: host-state tax waived on teaching and public-interest research remuneration for up to two years. A visiting professor, teacher or research scholar resident of one Contracting State immediately before visiting the other at that State's or an approved institution's invitation is exempt from tax in the host Contracting State on remuneration for teaching or research for up to two years from arrival; research income qualifies only if undertaken for the public interest and not primarily for a private beneficiary; residency for these provisions is determined by residence in the previous or tax year of the visit or the immediately preceding year; 'approved institution' is as certified 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.
Tax exemption for visiting academics: host-state tax waived on teaching and public-interest research remuneration for up to two years.
A visiting professor, teacher or research scholar resident of one Contracting State immediately before visiting the other at that State's or an approved institution's invitation is exempt from tax in the host Contracting State on remuneration for teaching or research for up to two years from arrival; research income qualifies only if undertaken for the public interest and not primarily for a private beneficiary; residency for these provisions is determined by residence in the previous or tax year of the visit or the immediately preceding year; "approved institution" is as certified by the competent authority.
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