Common use of PROFESSORS AND RESEARCHERS Clause in Contracts

PROFESSORS AND RESEARCHERS. A professor, teacher or researcher who makes a temporary visit to a Contracting State solely for the purpose of teaching or carrying out research at a university, college or other recognised educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State for a period not exceeding two years from the date of his first visit for that purpose in respect of remuneration for such teaching or research, provided that he is taxed on such remuneration in the other Contracting State.

PROFESSORS AND RESEARCHERS. 1. A professor, professor or teacher or researcher who makes a temporary visit to a Contracting State solely for a period not exceeding two years for the purpose of teaching or carrying out conducting research at a university, college college, school or other recognised educational institution in that Contracting State institution, and who is is, or was immediately before that such visit was, a resident of the other Contracting State, State shall be exempt from tax in the first-mentioned Contracting State for a period not exceeding two years from the date of his first visit for that purpose in respect of remuneration for such teaching or research, provided that he . 2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is taxed on such remuneration undertaken not in the other Contracting Statepublic interest but primarily for the private benefit of a specific person or persons.