PROFESSORS AND TEACHERS. (1) Remuneration which a professor or teacher who is a resident of one of the Contracting States and who visits the other Contracting States for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institution, receives for those activities shall be taxable only in the firstmentioned State. (2) This Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 4 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
PROFESSORS AND TEACHERS. (1) . Remuneration which a professor or teacher a teacher, who is a resident of one of the Contracting States and who visits the other Contracting States State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institution, receives for those activities shall be taxable only in the firstmentioned first-mentioned State.
(2) . This Article shall not apply to remuneration which a professor or a teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PROFESSORS AND TEACHERS. (1) Remuneration which a professor or teacher who is is, or immediately before was, a resident of one of the a Contracting States State and who visits the other Contracting States State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research or for teaching at a university, college, school university or other recognized educational institution, institution receives for those activities such work shall not be taxable only taxed in the firstmentioned that other State.
(2) This Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Agreement
PROFESSORS AND TEACHERS. (1) . Remuneration which a professor or teacher who is a resident of one of the Contracting States and who visits the other Contracting States State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institution, receives for those activities shall be taxable only in the firstmentioned first-mentioned State.
(2) . This Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Treaty
PROFESSORS AND TEACHERS. (1) . Remuneration which a professor or a teacher who is a resident of one of the Contracting States and who visits the other Contracting States State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institutioninstitution upon an official invitation of this institutions, receives received for those activities activities, shall be taxable only in the firstmentioned first-mentioned State.
(2) . This Article shall not apply to remuneration which a professor or a teacher receives received for conducting research if the research is undertaken primarily for the private benefit of a specific person or personspersons other than those referred to in paragraph 1 of this Article.
Appears in 1 contract
Samples: Income Tax Treaty
PROFESSORS AND TEACHERS. (1) Remuneration which a professor or teacher who is a resident of one of the Contracting States and who visits the other Contracting States State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institution, receives for those activities shall be taxable only in the firstmentioned State.
(2) This Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: International Tax Agreements
PROFESSORS AND TEACHERS. (1) Remuneration which a professor or teacher who is a resident of one of the Contracting States and who visits the other Contracting States State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institution, receives for those activities shall be taxable only in the firstmentioned first-mentioned State.
(2) This Article shall not apply to remuneration which a professor or teacher he receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Agreement
PROFESSORS AND TEACHERS. (1) . Remuneration which a professor or teacher a teacher, who is a resident of one of the Contracting States and who visits the other Contracting States State for a period not exceeding two three years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institution, receives for those activities shall be taxable only in the firstmentioned first-mentioned State.
(2) . This Article shall not apply to remuneration which a professor or a teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 1 contract
PROFESSORS AND TEACHERS. (1) Remuneration which a professor or teacher who is a resident of one of the Contracting States and who visits the other Contracting States State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institution, receives for those activities shall be taxable only in the firstmentioned first-mentioned State.
(2) This Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Agreement
PROFESSORS AND TEACHERS. (1) . Remuneration which a professor or a teacher who is a resident of one of the Contracting States and who visits the other Contracting States State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institutioninstitution upon an official invitation of this institutions, receives received for those activities shall be taxable only in the firstmentioned first- mentioned State.
(2) . This Article shall not apply to remuneration which a professor or a teacher receives received for conducting research if the research is undertaken primarily for the private benefit of a specific person or personspersons other than those referred to in paragraph 1 of this Article.
Appears in 1 contract
PROFESSORS AND TEACHERS. (1) Remuneration which a professor or teacher who is is, or immediately before was, a resident of one of the a Contracting States State and who visits the other Contracting States State and who visits the other Contracting State for a period periode not exceeding two years for the purpose of teaching or carrying out advanced study or research or for teaching at a university, college, school university or other recognized educational institution, institution receives for those activities such work shall not be taxable only taxed in the firstmentioned that other State.
(2) This Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Agreement
PROFESSORS AND TEACHERS. (1) Remuneration . Remuneration, which a professor or teacher who is a resident of one of the Contracting States States, and who visits is present in the other Contracting States for a period not exceeding two years State for the purpose of teaching or carrying out advanced study or scientific research at for a maximum period of two years in a university, college, school college or other educational institutionestablishment for teaching or scientific research in that other State, receives for those activities such teaching or research, shall be taxable only in the firstmentioned first-mentioned State, provided that such remuneration arises from sources outside that other State.
(2) . This Article shall not apply to remuneration which a professor or teacher receives for conducting income from research if the such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 1 contract
PROFESSORS AND TEACHERS. (1) . Remuneration which a professor or a teacher who is a resident of one of the Contracting States and who visits the other Contracting States State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a university, college, school or other educational institutioninstitution upon an official invitation of these institutions, receives received for those activities shall be taxable only in the firstmentioned first-mentioned State.
(2) . This Article shall not apply to remuneration which a professor or a teacher receives received for conducting research if the research is undertaken primarily for the private benefit of a specific person or personspersons other than those referred to in paragraph 1 of this Article.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement