Common use of PROFESSORS AND RESEARCHERS Clause in Contracts

PROFESSORS AND RESEARCHERS. (1) An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college, school or other recognised educational institution in that 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, provided that such remuneration arise 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 3 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

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PROFESSORS AND RESEARCHERS. (1) . An individual who visits a Contracting State for the purpose of teaching or carrying out research at a universityUniversity, collegeCollege, school or other recognised recognized educational institution in that 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 not- exceeding two years from the date of his first visit for that purpose, provided that such remuneration arise from sources outside that State. (2) . The provisions of paragraph (1) 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 2 contracts

Samples: Income and Capital Tax Agreement, 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, school or other recognised recognized educational institution in that 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, provided that such remuneration arise is derived by him from sources outside that State. (2) . The provisions of paragraph (1) 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: 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, school or other recognised educational institution in that State and who is or was immediately before that visit a resident of a Contracting Sate immediately prior to traveling to the other Contracting StateState and who, shall be exempt from taxation upon invitation of a school, university or another similar, not-for- profit institution of higher studies remains in the first-mentioned Contracting that other State on remuneration for such teaching or research for a period not exceeding two years from the date of his or her first visit arrival in that State for that purpose, provided that the sole purpose of teaching or research or both in such teaching institutions shall be exempt from tax in respect of the remuneration arise from sources outside that Statereceived for such teaching or research. (2) . The provisions of paragraph (1) 1 of this Article shall not apply to income from compensation received for research work if such research work is not undertaken not in the public interest interest, but primarily mainly for the private benefit of a specific person or specific persons.

Appears in 1 contract

Samples: Income and Capital Tax Convention

PROFESSORS AND RESEARCHERS. (1) . An individual who visits is or was a resident of a Contracting State immediately before visiting the other Contracting State, solely for the purpose of teaching or carrying out research scientific re- search at a an university, college, school school, or other recognised similar educational or scientific re- search institution in which is recognized as non-profitable by the Government of that 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 under an official programme of cultural exchange, for a period not exceeding two years from the date of his first visit arrival in that other State, shall be exempt from tax in that other State on his remuneration for that purpose, provided that such remuneration arise from sources outside that Stateteaching or research. (2) The provisions of paragraph (1) of this . This Article shall not apply to income from research if such research is undertaken not by the individual in the public interest but and not primarily for the private benefit of a specific some private person or persons.

Appears in 1 contract

Samples: Convention for the Elimination of Double Taxation

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PROFESSORS AND RESEARCHERS. (1) . An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college, school or other recognised recognized educational institution in that 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, provided that such remuneration arise from sources outside that State. (2) . The provisions of paragraph (1) 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: 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, school college or other recognised officially recognized educational or research institution in that Contracting State and who is or was immediately before that the visit a resident of the other Contracting State, shall be exempt from taxation in the first-mentioned Contracting State on remuneration for such 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 arise from sources outside that State. (2) . The provisions of paragraph (1) of this Article 1 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 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, school or other recognised recognized educational institution in that 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, provided that such remuneration arise arises from sources outside that State. (2) . The provisions of paragraph (1) 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

Samples: Agreement for the Avoidance of Double Taxation

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