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 visiting the other Contracting State solely for the purposes of teaching or scientific research at a university, college, school, or other similar educational or scientific research institution which is recognised as non-profitable by the Government of that other State, or under an official programme of cultural exchange, for a period not exceeding two years from the date of his first arrival in that other State, shall be exempt from tax in that other State on his remuneration for such teaching or research. 2. The preceding provision of this Article shall also apply to an individual who carries out research within the scope of a scholarship granted by a government, religious, charitable, scientific, literary or educational organization, if such scholarship is exempt from tax.

PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State State, solely for the purposes of teaching or scientific research at a an university, college, school, or other similar educational or scientific research institution which is recognised recognized as non-profitable by the Government of that other State, or under an official programme of cultural exchange, for a period not exceeding two years from the date of his first arrival in that other State, shall be exempt from tax in that other State on his remuneration for such teaching or research. 2. The preceding provision of this Article shall also apply to an individual who carries out research within the scope of a scholarship granted by a governmentGovernment, religious, charitable, scientific, literary or educational organizationorganisation, if such scholarship is exempt from tax.