Common use of PROFESSORS AND RESEARCHERS Clause in Contracts

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 university, college, school or other similar non-profitable educational institution, which is recognised by the Government of that other Contracting State, is present in that other State for a period not exceeding two years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching or research or both, at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for teaching or research. An individual shall be entitled to the benefits of this Article only once.

Appears in 2 contracts

Samples: Treaty Series 2016, www.revenue.ie

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PROFESSORS AND RESEARCHERS. 1. An individual who is or was a A resident of a the Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any a university, college, school or other similar non-profitable educational institution, which is recognised situated in the other Contracting State and recognized by the Government of that other Contracting State, is temporarily present in that other Contracting State solely for the purpose of teaching, or engaging in research, or both, at the educational institution shall, for a period not exceeding two years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching or research or both, at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such teaching or research. An individual shall be entitled to the benefits of this Article only once.

Appears in 1 contract

Samples: Agreement

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PROFESSORS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any the Government of the first-mentioned Contracting State or of a university, college, school school, museum or other similar non-profitable educational institution, which is recognised by the Government cultural institution in that first mentioned Contracting State or under an official program of that other Contracting Statecultural exchange, is present in that other Contracting State for a period not exceeding two consecutive years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching teaching, giving lectures or carrying out research or both, at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for teaching or researchsuch activity. An individual shall be entitled to the benefits of this Article only once.

Appears in 1 contract

Samples: Agreement

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