Tax exemption for visiting teachers and researchers: remuneration exempt in host State for up to two years. A resident professor, teacher or research scholar visiting the other Contracting State 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 up to two years from arrival; the exemption excludes research undertaken primarily for the private benefit of specific persons. Residency for this Article is met if the individual was resident in the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution is designated 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 teachers and researchers: remuneration exempt in host State for up to two years.
A resident professor, teacher or research scholar visiting the other Contracting State 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 up to two years from arrival; the exemption excludes research undertaken primarily for the private benefit of specific persons. Residency for this Article is met if the individual was resident in the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution is designated by the competent authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
