Common use of PROFESSORS AND RESEARCHERS Clause in Contracts

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any approved university, college, school, or other similar educational institution or scientific research institution, visits that other Contracting State for a period not exceeding two years from the date of his arrival in that other State solely for the purpose of teaching or research or both at such educational or research institution, shall be exempt from tax in that other State on any remuneration derived from such teaching or research. An individual shall be entitled to the benefits of this Article only once. 2. The provisions of paragraph 1 shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State and who, at the invitation of any approved university, college, school, school or other similar recognized educational institution in that State and who is or scientific research institution, visits was immediately before that visit a resident of the other Contracting State, shall be exempt from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in first visit for that other purpose, provided that such remuneration arise from sources outside that State solely for the purpose of teaching or research or both at such educational or research institution, shall be exempt from and is subject to tax in that the other State on any remuneration derived from such teaching or research. An individual shall be entitled to the benefits of this Article only onceContracting State. 2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any approved recog- nized university, college, school, or other similar educational institution or scientific research institution, or under an official programme of cultural exchange, visits that other Contracting State for a period not exceeding two years from the date of his first arrival in that other State solely for the purpose of teaching or research or both at such educational or research institution, shall be exempt from tax in that other State on any remuneration derived from such teaching or research. An individual shall be entitled to the benefits of this Article only once. 2. The provisions of paragraph 1 shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.