PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or 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 first visit for that purpose. 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.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Income Tax Convention
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt exempted 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 first visit for that purpose.
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.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State State, and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt exempted 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 first visit for that purpose.
2. The provisions of paragraph 1 l of this Article shall not apply to income from research if such research is undertaken not in the public interest interest, but primarily for the private benefit of a specific person or persons.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational or scientific research institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt exempted 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 first visit for that purpose.
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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Income Tax Convention
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized recognised educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt exempted 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 first visit for that purpose.
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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college college, school or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from taxation in the first-first- mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose, provided that such remuneration arises from sources outside that State.
2. The provisions of paragraph 1 of this Article shall not apply to income remuneration from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 1 contract
PROFESSORS AND RESEARCHERS. 1. An individual who visits is a resident of a Contracting State for immediately before making a visit to the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is who, at the invitation of any approved university, college, school, or was immediately before other similar educational institution or scientific research institution, visits 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 first visit 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 purposeother State on any remuneration derived from such teaching or research.
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.
Appears in 1 contract
PROFESSORS AND RESEARCHERS. 1. An individual A professor or researcher who visits makes a temporary visit to a Contracting State for a period not exceeding 2 years for the purpose of teaching or carrying out conducting research at a university, college college, school, or other recognized similar educational institution in that Contracting State institution, and who is is, or was immediately before that such visit was, a resident of the other Contracting State, State shall be exempt from taxation tax in the first-mentioned Contracting State on in respect of remuneration for from such teaching or research for a period not exceeding two years from the date of his first visit for that purposeresearch.
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.
Appears in 1 contract
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State State, and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt exempted 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 first visit for that purpose.
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 interest, but primarily for the private benefit of a specific person or persons.
Appears in 1 contract
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt exempted from taxation in the first-first- mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
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.
Appears in 1 contract
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, 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 consecutive years from the date of his first visit for that purpose.
2. The provisions provision 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.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college university or other recognized recognised educational institution of the same level in that Contracting State and who is or 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 first visit for that purpose.
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.
Appears in 1 contract
Samples: Double Taxation Agreement
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the the purpose of teaching or carrying out research at a universityan University, college or other recognized educational institution in that Contracting State State, and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt exempted from taxation in by the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date of his first visit date for that purpose.
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.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college college, school or any other recognized recognised educational institution in that Contracting State and who is or 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 the first visit for that purpose, provided that such remuneration arises from sources outside that 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.
Appears in 1 contract
PROFESSORS AND RESEARCHERS. 1. An individual who visits is a resident of a Contracting State immediately before his visit to the other Contracting State and who visits that other State for the primary purpose of teaching or carrying out engaging in research at in a university, college or other recognized educational institution in that Contracting State and who is establishment for teaching or was immediately before that visit a resident of the other Contracting State, scientific research shall be exempt from taxation taxable only in the first-first- mentioned Contracting State on remuneration his income from personal services for such teaching or research for a period not exceeding two 2 years from the date of his first visit for arrival in that purposeother 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.
Appears in 1 contract
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a public university, public college or any other recognized public educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt exempted 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 first visit for that purpose.
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.
Appears in 1 contract