PROFESSORS AND TEACHERS. An individual who, at the invitation of a university, college, school or other similar recognized educational institution in one of the States, visits that State for a period not exceeding two years solely for the purpose of teaching or conducting research or both at such educational institution and who is, or was immediately before that visit, a resident of the other State shall be exempt from tax in the first- mentioned State on any remuneration for such teaching or research in respect of which he is subject to tax in the other State.
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Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PROFESSORS AND TEACHERS. An individual who, at the invitation of a university, college, school or other similar recognized recognised educational institution in one of the Statesa Contracting State, visits that State for a period not exceeding two years solely for the purpose of teaching or conducting research or both at such educational institution and who is, or was immediately before that visit, a resident of the other State shall be exempt from tax in the first- mentioned Contracting State on any remuneration for such teaching or research in respect of which he is subject to tax in the other State.
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Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PROFESSORS AND TEACHERS. An individual who, at the invitation of a university, college, school or other similar recognized recognised educational institution institutions in one of the Statesa Contracting State, visits that State Contracting State, for a period not exceeding two years solely for the purpose of teaching or conducting research or both at such educational institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first- first-mentioned Contracting State on any remuneration for such teaching or research in respect of which he is subject to tax in the other Contracting State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
PROFESSORS AND TEACHERS. An individual who, at the invitation of a university, college, school or other similar recognized educational institution in one of the States, visits that State for a period not exceeding two years solely for the purpose of teaching or conducting research or both at such educational institution and who is, or was immediately before that visit, a resident of the other State shall be exempt from tax in the first- first-mentioned State on any remuneration for such teaching or research in respect of which he is subject to tax in the other State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
PROFESSORS AND TEACHERS. An individual who, at the invitation of a university, college, school or other similar recognized recognised educational institution in one of the Statesa Contracting State, visits that State for a period not exceeding two years solely for the purpose of teaching or conducting research or both at such educational institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first- first-mentioned State on any remuneration for such teaching or research in respect of which he is subject to tax in the other State.
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PROFESSORS AND TEACHERS. An individual who is a resident of a Contracting State and who, at the invitation of a any university, college, school or other similar recognized recognised educational institution in one of the Statesinstitution, visits that the other Contracting State for a period not exceeding two years solely for the purpose of teaching or conducting research or both at such educational institution and who is, or was immediately before that visit, a resident of the other State shall be exempt from tax taxable only in the first- first-mentioned State on any his remuneration for such teaching or research in respect of which he is subject to tax in the other Stateresearch.
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PROFESSORS AND TEACHERS. 1. An individual who, at the invitation of a university, college, school or other similar recognized recognised educational institution in one of the Statesa 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 such educational institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first- first-mentioned State on any remuneration for such teaching or research.
2. This Article shall not apply to income from research in respect if such research is undertaken primarily for the private benefit of which he is subject to tax in the other Statea specific person or persons.
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Samples: Income Tax Agreement