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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for Teaching or Research Under DTAA Article 21: Conditions and Limitations Explained</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States provides that an individual who is a resident of one state and visits the other state for up to two years, at the invitation of a recognized educational institution, for the purpose of teaching or research, is exempt from tax on their remuneration in the host state. However, this exemption does not apply if the research is conducted primarily for the private benefit of specific individuals.
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