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 university, college, school or other similar educational institution, which is recognized by the competent authority in the other Contracting State, visits the other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in the other Contracting State on his remuneration for such teaching or research. 2. This Article shall not apply to income from teaching or research if such teaching or 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 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 a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempted from taxation in the other Contracting State, visits the other first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years solely from the date of his first visit for the purpose of teaching or research or both at such educational institution shall be exempt from tax in the other Contracting State on his remuneration for such teaching or researchthat purpose. 2. This The provisions of paragraph 1 of this Article shall not apply to income from teaching or research if such teaching or research is undertaken not in the public interest interest, but 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 university, college, school or other similar recognized educational institution, which institution in that State and who is recognized by the competent authority in a resident of the other Contracting State, visits shall be exempt from taxation in the other first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years solely from the date of his first visit for the purpose of teaching or research or both at that purpose, provided that such educational institution shall be exempt remuneration arise from tax in the other Contracting State on his remuneration for such teaching or researchsources outside that State. 2. This The provisions of paragraph 1 of this Article shall not apply to income from teaching or research if such teaching or research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.