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 1. Notwithstanding the provisions of Article 15, a professor or teacher who makes a temporary visit to a one of the Contracting State States for a period not exceeding two years for the purpose of teaching or conducting carrying out research at a university, college, school or other educational institution, institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned Contracting State in respect of State, provided that such remuneration for such teaching or researchis derived by him from outside that State.

PROFESSORS AND TEACHERS. A 1. Notwithstanding the provisions of Article 14, a professor or teacher who makes a temporary visit to a one of the Contracting State States for a period not exceeding two years for the purpose of teaching or conducting carrying out research at a university, college, school or other educational institution, institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned Contracting State in respect of State, provided that such remuneration for such teaching or researchis derived by him from outside that 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 1. An individual who, at the purpose invitation of teaching or conducting research at a university, college, school or other similar educational institutioninstitution which is recognised in a Contracting State, visits that State for a period not exceeding 2 years solely for purpose of teaching or conducting research or both at such educational institution and who is, or is 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; and - any income which arises or accrues to him outside that State.

PROFESSORS AND TEACHERS. A 1. Where a professor or teacher who makes is a temporary visit to resident of a Contracting State visits the other 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 educational institutioninstitution in that other State, and who isany remuneration the person receives for such teaching, advanced study or immediately before such visit was, a resident of the other Contracting State research shall be exempt from tax in that other State to the extent to which that remuneration is, or upon the application of this Article will be, subject to tax in the first-mentioned Contracting State in respect of remuneration for such teaching or researchState.

PROFESSORS AND TEACHERS. A professor or teacher (1) An individual who makes has been a temporary visit to resident in a Contracting State immediately before travelling to the other Contracting State, and who, at the invitation of a school or university, remains in that other State for a period not exceeding two years from the date of his first arrival in that other State, for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who iscarrying out research, or immediately before both, in such visit waseducational institutions, a resident of the other Contracting State shall be exempt from tax in that other State with respect to the first-mentioned Contracting State in respect of remuneration received for such teaching or research.

PROFESSORS AND TEACHERS. A 1. Where a professor or teacher who makes is a temporary visit to a resident of one of the Contracting States visits the other Contracting State for a period not exceeding two years for the purpose of teaching or conducting carrying out advanced study or research at a universityUniversity, college, school or other educational institution, and who isany remuneration that person receives for such teaching, advanced study or immediately before such visit was, a resident of the other Contracting State research shall be exempt from tax in that other State to the extent to which such remuneration is, or upon the application of this Article will be, subject to tax in the first-mentioned Contracting State in respect of remuneration for such teaching or researchState.

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

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. 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.

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 recognised 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-mentioned Contracting State in respect of on remuneration for such teaching or researchresearch for a period not exceeding two 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. 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.

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 1. Where a professor or teacher who makes is a temporary visit to resident of a Contracting State visits the other 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 educational institutioninstitution in that other State, and who isany remuneration the person receives for such teaching, advanced study or immediately before such visit was, a resident of the other Contracting State research shall be exempt from tax in that other State to the first-mentioned Contracting State extent to which that remuneration is, or upon the application of this Article will be, subject to tax in respect of remuneration for such teaching or researchthe firstmentioned State.

PROFESSORS AND TEACHERS. A (1) Where a professor or teacher who makes is a temporary visit to resident of a Contracting State visits the other 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 educational institutioninstitution in that other State, and who isany remuneration the person receives for such teaching, advanced study or immediately before such visit was, a resident of the other Contracting State research shall be exempt from tax in that other State to the first-extent to which that remuneration is, or upon the application of this Article will be, subject to tax in the first mentioned Contracting State in respect of remuneration for such teaching or researchState.

PROFESSORS AND TEACHERS. A professor or teacher 1. An individual who makes a temporary visit to has been resident in a Contracting State immediately before travelling to the other Contracting State, and who, at the invitation of a school, university, or other similar non-profit educational institution, remains in that other State for a period not exceeding two years from the date of his first arrival in that State, for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who iscarrying out research, or immediately before both, in such visit waseducational institutions, a resident of the other Contracting State shall be exempt from tax in that other State with respect to the first-mentioned Contracting State in respect of remuneration received for such teaching or research.

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. A professor or teacher 1. An individual who makes a temporary visit to has been resident of a Contracting State immediately before travelling to the other Contracting State, and who, at the invitation of a school, university, or other similar non-profit educational institution, remains in that other State for a period not exceeding two years from the date of his first arrival in that State, for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who iscarrying out research, or immediately before both, in such visit waseducational institutions, a resident of the other Contracting State shall be exempt from tax in that other State with respect to the first-mentioned Contracting State in respect of remuneration derived for such teaching 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 recognized educational institution in a Contracting State, visits that State for a period not exceeding two 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-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 State.

PROFESSORS AND TEACHERS. A 1. Where a professor or teacher who makes is a temporary visit to a resident of one of the Contracting States visits the other Contracting State for a period not exceeding two 2 years for the purpose of teaching or conducting carrying out advanced study or research at a university, college, school or other educational institutioninstitution in that other State, and who isany remuneration the person receives for such teaching, advanced study or immediately before such visit was, a resident of the other Contracting State research shall be exempt from tax in that other State to the extent to which that remuneration is, or upon the application of this Article will be, subject to tax in the first-mentioned Contracting State in respect of remuneration for such teaching or researchState.

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

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. A (1) Where a professor or teacher who makes is a temporary visit to a resident of one of the Contracting States visits the other 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 educational institution, and who isany remuneration that person receives for such teaching, advanced study or immediately before such visit was, a resident of the other Contracting State research shall be exempt from tax in that other State to the first-mentioned Contracting State extent to which such remuneration is, or upon the application of this Article will be, subject to tax in respect of remuneration for such teaching or researchthe firstmentioned State.

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. 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. 1. 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 reckoned from the date he first visits that Contracting State 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 Contracting State in respect of on any remuneration for such teaching or researchstudy.

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 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. 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 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 remuneration for such teaching or researchresearch for a period not exceeding two years from the date of his first visit for that purpose.

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.

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.

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 recognised educational institution, institution in that State and who is, or is 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 two 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. 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. 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 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 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. 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. 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. 1. 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 reckoned from the date he first visits that Contracting State 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-first- mentioned Contracting State in respect of on any remuneration for such teaching or researchstudy.

PROFESSORS AND TEACHERS. A professor or teacher Professors and teachers who makes a temporary temporarily visit to a Contracting State State, for a period not exceeding two years 2 years, for the purpose of teaching or conducting scientific research at a university, college, school college or other educational institution, institution who do not have the object of making profit and who is, are or were immediately before such that visit was, a resident of in the other Contracting State shall be State, are exempt from tax in the first-mentioned Contracting State in respect of on the remuneration for such derived from teaching or research.

PROFESSORS AND TEACHERS. A professor 1. An individual who, at the invitation of a university, college, school or teacher who makes other similar recognised educational institution in a temporary visit to a Contracting State, visits that Contracting State for a period not exceeding two 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 researchresearch in respect of which he is, or upon the application of this Article will be, 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 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 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. 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.

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 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. 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.

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.