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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for Visiting Professors and Researchers Under Article 21: Up to Two-Year Relief for Eligible Individuals.</h1> Article 21 of the Double Tax Avoidance Agreement between the Contracting States addresses tax exemptions for professors, teachers, and research scholars. It stipulates that individuals who were residents of one Contracting State before visiting the other for teaching or research at educational institutions are exempt from taxation on their remuneration in the host state for up to two years. The exemption for research income applies only if the research serves the public interest and is not primarily for private benefit. Residency is determined based on the fiscal year of the visit or the preceding fiscal year.
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