Payments received by professors, teachers and research scholars
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.... 1. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary pur....
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....emuneration for such teaching, lectures or research. 2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or....
TaxTMI