Tax exemption for visiting professors and researchers subject to institutional approval and residency conditions during limited teaching or research stays. Visiting professors, teachers and research scholars who were residents of a Contracting State immediately before their visit qualify for a tax exemption on remuneration for teaching or research at a university, college, school or other institution approved by the competent authority of the host State for a limited period from arrival; income from research primarily for the private benefit of specific persons is excluded and residency 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 professors and researchers subject to institutional approval and residency conditions during limited teaching or research stays.
Visiting professors, teachers and research scholars who were residents of a Contracting State immediately before their visit qualify for a tax exemption on remuneration for teaching or research at a university, college, school or other institution approved by the competent authority of the host State for a limited period from arrival; income from research primarily for the private benefit of specific persons is excluded and residency is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.
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