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 recognized 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. 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 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 non-profitable educational institution, which is recognized 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. 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 commercial interest or 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. 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 recognized university, college, school school, or other similar non-profitable educational institution or scientific research institution, which is recognized by the Government or under an official programme of cultural exchange, visits that other Contracting State, is present in that other State for a period not exceeding exceed- ing 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. 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 per- son or persons.

Appears in 1 contract

Samples: Agreement for the Avoidance 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, which is recognized by the Government of that other Contracting State, is present in that other Contracting 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. 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: 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 Contacting State and who, at the invitation of any university, college, school or other similar non-profitable educational institution, which is recognized by the the’ Government of that other Contracting State, is present in that other Contracting State for a period not exceeding two 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 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 person or persons.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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