Teaching and research remuneration exemption applies to qualifying visiting academics, but excludes research conducted primarily for private benefit. Article 21 exempts qualifying professors, teachers and research scholars from host-State tax on remuneration for teaching or research at an approved ... Summary
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Teaching and research remuneration exemption applies to qualifying visiting academics, but excludes research conducted primarily for private benefit.
Article 21 exempts qualifying professors, teachers and research scholars from host-State tax on remuneration for teaching or research at an approved educational institution for up to two years from arrival. The individual must have been resident in the other Contracting State immediately before the visit and must be invited by the host Contracting State or the relevant institution. Research income does not qualify where undertaken primarily for the private benefit of specified persons.
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