Common use of PROFESSORS AND TEACHERS Clause in Contracts

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, is a resident of the other Contracting State shall be exempt from tax in the first-first- mentioned Contracting State in respect of remuneration for such teaching or researchteaching.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to visits a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, institution in that Contracting State and who is, or immediately before such that visit was, was a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of on any remuneration for such teaching in respect of which he is or researchupon the application of this Article will be, subject to tax in the other Contracting State.

PROFESSORS AND TEACHERS. A professor An individual who is, or teacher who makes immediately before visiting a temporary visit to Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for a period not exceeding two years for the primary purpose of teaching teaching, giving lectures or conducting research at a university, college, school or other educational institution, and who is, institution or immediately before such visit was, a resident scientific research institution accredited by the Government of the other first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching teaching, lectures or research.

PROFESSORS AND TEACHERS. A professor 1. An individual who, at the invitation of a university, college, school or teacher who makes a temporary visit to other similar recognised educational institution in a Contracting State, visits that State for a period not exceeding two 2 years solely for the purpose of teaching or conducting research or both at a university, college, school or other such educational institution, institution and who is, or was immediately before such visit wasthat visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of on any remuneration for such teaching or research. 2. This article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.

PROFESSORS AND TEACHERS. A professor Professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. 1. A professor or teacher who makes is or was a temporary visit to a resident of one of the Contracting States immediately before visiting the other Contracting State for a period not exceeding two years for the purpose of teaching or conducting research engaging in research, or both, at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the approved institution in that other Contracting State shall be exempt from tax in the first-mentioned Contracting that other State in respect of on any remuneration for such teaching or researchresearch for a period not exceeding two years from the date of his arrival in that other State.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a visits one of the Contracting State States for a period not exceeding two years for the purpose of teaching or conducting carrying out advanced study or research at a university, college, school or other educational institution, institution in that State and who is, or immediately before such that visit was, was a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching, advanced study or research in respect of remuneration for such teaching which he is, or researchupon the application of this Article will be, subject to tax in the other State.

PROFESSORS AND TEACHERS. 1. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research. 2. 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.

PROFESSORS AND TEACHERS. 1. A professor or teacher who makes a temporary visit to visits a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research engaging in research, or both, at a university, college, school or other approved educational institution, institution in that Contracting State and who is, or was immediately before such visit wasvisits, a resident of the other Contracting State State, shall be exempt from tax in the first-mentioned Contracting State in respect of on any remuneration for such teaching or researchresearch for a period not exceeding 24 months from the date of his arrival in that Contracting State.

PROFESSORS AND TEACHERS. A professor or teacher who makes visits one of the Contracting States for a temporary visit to a period notexceeding two years reckoned from the date he first visits that Contracting State for a period not exceeding two years for the sole purpose of teaching or conducting research carrying out advanced study (including research) at a university, college, school college or other educational institution, recognised research institute or other establishment for higher education in that Contracting State and who is, or was immediately before such that visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned firstmentioned Contracting State in respect of on any remuneration for such teaching or researchstudy.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State territory for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State territory shall be exempt from tax in the first-mentioned Contracting State territory in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. 1. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years one year for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research. 2. 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.

PROFESSORS AND TEACHERS. A professor or teacher An individual who makes a temporary visit to visits a Contracting State at the invitation of that State or of a university, college, school, museum or other cultural institution of that State or under an official programme of cultural or educational exchange for a period not exceeding two years solely for the purpose of teaching teaching, giving lectures or conducting carrying out research at a university, college, school or other educational institution, such institution and who is, or was immediately before such visit wasthat visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of on his remuneration for such teaching or researchactivity, provided that such remuneration is subject to tax in the other Contracting State.

PROFESSORS AND TEACHERS. A professor or teacher An individual who makes a temporary visit to visits a Contracting State for a period not exceeding two years for the purpose of teaching or conducting carrying out research at a an university, college, school school, or other similar educational institution, institution recognised as non-profit organization by the Government of that Contracting State and who is, is or was immediately before such that visit was, a resident of the other Contracting State shall be exempt exempted from tax taxation in the first-mentioned Contracting State in respect of on any remuneration for such teaching or researchresearch for a period not exceeding 3 years from the date of his first visit for that purpose.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, is a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or researchteaching.

PROFESSORS AND TEACHERS. 1. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State State, shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research. 2. 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.

PROFESSORS AND TEACHERS. 1. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research. 2. The provision of this Article shall apply only to income from research if such research is undertaken by the professor or teacher in the public interest and not primarily for the benefit of some private person or persons.

PROFESSORS AND TEACHERS. 1. A professor or teacher who makes a temporary visit to visits a Contracting State for a period not exceeding two years for the purpose of teaching or conducting carrying out advanced study or research at a university, college, school or other approved educational institution, institution in that Contracting State and who is, or immediately before such that visit was, was a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching, advanced study or research in respect of remuneration for such teaching or researchwhich he is subject to tax in the other Contracting State.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall not be exempt from tax taxed in the first-mentioned Contracting State in respect of remuneration for such teaching or research, provided that such remunerations arise from sources outside that first-mentioned Contracting State.

PROFESSORS AND TEACHERS. A professor or a teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State State, shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, was a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. A professor or a teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or researchresearch for a period of 2 years.

PROFESSORS AND TEACHERS. 1. A professor or teacher who makes a temporary visit to visits a Contracting State for a period not exceeding two years one year for the purpose of teaching or conducting research at a universityUniversity, collegeCollege, school School or other educational institution, Educational institution in that Contracting State and who is, or was immediately before such visit wasvisit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of on any remuneration for such teaching or researchresearch in respect of which he is subject to tax in the other Contracting State. However, any remuneration for such work received from sources outside the State shall not be deductible in the first-mentioned State.

PROFESSORS AND TEACHERS. A professor or teacher who makes make a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, was a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. A professor or teacher who makes is or was a temporary visit to a resident of one of the Contracting States immediately before visiting the other Contracting State for a period not exceeding two years for the purpose of teaching or conducting research engaging in research, or both, at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the approved institution in that other Contracting State shall be exempt from tax in the first-mentioned Contracting that other State in respect of on any remuneration for such teaching or researchresearch for a period not exceeding tw o years from the date of his arrival in that other State.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or any other educational institutioninstitution legally recognised as such, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-first- mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, university college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, owned by the Government or nonprofit organizations, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or any other educational institutioninstitution legally recognised as such, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.

PROFESSORS AND TEACHERS. A professor or teacher 1. An individual who makes a temporary visit to visits a Contracting State for a period not exceeding two years for the purpose of teaching or conducting carrying out research at a university, college, school or other recognized educational institution, institution in that state and who is, is or was immediately before such that visit was, a resident of the other Contracting State State, shall be exempt from tax taxation in the first-first mentioned Contracting State in respect of on remuneration for such teaching or researchresearch for a period not exceeding four years from the date of his first visit for that purpose, provided that such remuneration is derived by him from outside that state.

PROFESSORS AND TEACHERS. 1. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, institution and who is, is or immediately before such visit was, was a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of on any remuneration for such teaching or researchresearch in respect of which he is subject to tax in the other Contracting State. 2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-first- mentioned Contracting State for a period not exceeding two years in respect of remuneration for fur such teaching or research.

PROFESSORS AND TEACHERS. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, owned by the Government or non-profit organizations, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.