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 educational institution, which is recognized by the Government of that other Contracting State, is present in that other State for a period not exceeding 2 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 State on his remuneration for teaching or research. 2. The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.

Appears in 5 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 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 educational institution, which is recognized by the Government of that other Contracting Stateofficially recognised, is present in that other State for a period not exceeding 2 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 State on his remuneration for 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 for the private benefit of a specific person or persons.

Appears in 2 contracts

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

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 an university, college, school school, or other similar educational institution or scientific research institution, which is recognized by the Government of visits that other Contracting State, is present in that other State for a period not exceeding 2 (two) years from the date of his first arrival in that other Contracting State, State solely for the purpose of teaching or research or both, both at such educational institution or research institution, shall be exempt from tax in that other Contracting State on his any remuneration for derived from such teaching or research. 2. The provisions of paragraph 1 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 Elimination of Double Taxation

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, institution which is recognized by the Government of that other Contracting State, is present in that the other Contracting State for a period not exceeding 2 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. 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 for the private benefit of a specific any person or persons.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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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 recognized by the Government of that the other Contracting State, is present in that other State for a period not exceeding 2 two years from the date of his first arrival visit for that purpose 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 State on his remuneration for teaching or researchresearch received from outside that State. 2. The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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