Tax exemption for visiting academics: remuneration for teaching or research in host state exempt for a limited period. Remuneration received by a resident of one Contracting State who visits the other Contracting State to teach or engage in research at a university, college, school or other approved institution is exempt from tax in the host State for a limited period from arrival, provided the individual was resident in the sending State in the current or immediately preceding fiscal year; income from research primarily for the private benefit of a specific person or persons is excluded.
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 in host state exempt for a limited period.
Remuneration received by a resident of one Contracting State who visits the other Contracting State to teach or engage in research at a university, college, school or other approved institution is exempt from tax in the host State for a limited period from arrival, provided the individual was resident in the sending State in the current or immediately preceding fiscal year; income from research primarily for the private benefit of a specific person or persons is excluded.
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