Common use of PROFESSORS AND STUDENTS Clause in Contracts

PROFESSORS AND STUDENTS. 1. Any remuneration paid to professors and other teachers who are residents of a Contracting State and who are present in the other Contracting State for the purpose of teaching or carrying on scientific research for a period not exceeding two years from the date of arrival of these persons at a university in that other State are exempted from tax in that other State.

PROFESSORS AND STUDENTS. 1. Any remuneration paid to professors and other teachers and to researchers who are residents of a Contracting State and who are present in the other Contracting State for the purpose of teaching or carrying on scientific research at a university or other officially recognized educational institution shall be exempt from tax in that other State for a period not exceeding two years from the date of arrival of these persons at a university in that other State are exempted from tax in that other State. The preceding provisions shall not apply to income from teaching or research if such activities are undertaken not in the public interest but primarily for the private benefit of one or several persons.

PROFESSORS AND STUDENTS. 1. Any remuneration paid to professors and other teachers who are residents of a Contracting State and who are present in the other Contracting State for the purpose of teaching or carrying on scientific research at a university or other officially recognized educational institution shall be exempt from tax in that other State for a period not exceeding two three years from the date of arrival of these persons at a university in that other State are exempted from tax in that other State.

PROFESSORS AND STUDENTS. 1. Any remuneration paid to professors and other teachers who are residents of a Contracting State and who are temporarily present in the other Contracting State for the purpose of teaching or carrying on scientific research for during a period not exceeding two years from the date of arrival of these persons at a university or other officially recognized educational institution shall be taxable only in that other State are exempted from tax in that other the first-mentioned State.

PROFESSORS AND STUDENTS. 1. Any remuneration paid to professors and other teachers who are residents of a Contracting State and who are temporarily present in the other Contracting State for the purpose of teaching or carrying on scientific research for during a period not exceeding two years from the date of arrival of these persons at a university or other officially recognised educational institution shall be taxable only in that other State are exempted from tax in that other the first-mentioned State.