Tax exemption for visiting academics: remuneration for teaching or research during temporary residency is not taxed. Professors, teachers and researchers who receive remuneration for teaching or scientific research during a period of temporary residence at a university, college, technical school or other institution for higher education in the other Contracting State shall not be taxed in that host Contracting State in respect of that remuneration where the stay does not exceed two years.
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: remuneration for teaching or research during temporary residency is not taxed.
Professors, teachers and researchers who receive remuneration for teaching or scientific research during a period of temporary residence at a university, college, technical school or other institution for higher education in the other Contracting State shall not be taxed in that host Contracting State in respect of that remuneration where the stay does not exceed two years.
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