Common use of PROFESSORS AND TEACHERS Clause in Contracts

PROFESSORS AND TEACHERS. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in that other Contracting State, visit that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution, shall be taxable only in the first-mentioned Contracting State on his 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. ) An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognised educational institution, which is recognized by the competent authority institution in that State and who is or was immediately before that visit a resident of the other Contracting State, visit that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution, shall be taxable only exempt from taxation in the first-mentioned Contracting State on his 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. (2. This ) The provisions of paragraph 1 of 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. An individual who is a resident of visits a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in that other Contracting State, visit that other Contracting State for a period not exceeding two years solely for the purpose of teaching or carrying out research at a university, college, school, or both at such other similar educational institution, institution recognised as a non-profit organization by the Government of that Contracting State and who is or was immediately before that visit a resident of the other Contracting State shall be taxable only exempted from taxation in the first-mentioned Contracting State on his any remuneration for such teaching or researchresearch for a period not exceeding 2 years from the date of his first visit for that purpose. 2. This Article The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the for public interest but primarily for the private benefit of a specific person or persons.

PROFESSORS AND TEACHERS. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, who at the invitation of any a university, college, school or other similar educational institution, institution which is recognized recognised by the competent authority in that other Contracting State, visit visits that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution, institution shall be taxable only exempt from tax in the first-mentioned that other Contracting State on his 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 not in the public interest but primarily for the private benefit of a specific person or personsperson.

PROFESSORS AND TEACHERS. 1. An individual who is a resident of visits a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in that other Contracting State, visit that other Contracting State for a period not exceeding two years solely for the purpose of teaching or carrying out research at an university, college, school, or both at such other similar educational institution, institution recognised as non-profit organization by the Government of that Contracting State and who is or was immediately before that visit a resident of the other Contracting State shall be taxable only exempted from taxation in the first-mentioned Contracting State on his any remuneration for such teaching or researchresearch for a period not exceeding 3 years from the date of his first visit for that purpose. 2. This Article The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the for public interest but primarily for the private benefit of a specific person or persons.

PROFESSORS AND TEACHERS. 1. An individual who is a resident of visits a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in that other Contracting State, visit that other Contracting State for a period not exceeding two years solely for the purpose of teaching or carrying out research at an university, college, school, or both at such other similar educational institution, institution recognised as a non-profit organization by the Government of that Contracting State and who is or was immediately before that visit a resident of the other Contracting State shall be taxable only exempted from taxation in the first-mentioned Contracting State on his any remuneration for such teaching or researchresearch for a period not exceeding 2 years from the date of his first visit for that purpose. 2. This Article The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the for public interest but primarily for the private benefit of a specific person or persons.

PROFESSORS AND TEACHERS. 1. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institution, which is recognized by the competent authority institution in that State and who is or was immediately before that visit a resident of the other Contracting State, visit that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution, shall be taxable only exempt from taxation in the first-mentioned Contracting State on his 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. 2. This The provisions of paragraph 1 of 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. An individual Payments which a professor or teacher who is a resident of a Contracting State immediately before making a visit to and who is temporarily present in the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in that other Contracting State, visit that other Contracting State for a period not exceeding two years solely for the purpose of teaching or scientific research for a maximum period of two years in a university, college or both at such educational institutionother establishment for teaching or scientific research in that other State, shall be taxable only in the first-mentioned Contracting State on his remuneration receives for such teaching or research, shall not be taxed in the last-mentioned State provided that the payments are received from the first-mentioned State or from a person who is a resident of the first-mentioned State. 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. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognised educational institution, which is recognized by the competent authority institution in that State and who is was immediately before that visit a resident of the other Contracting State, visit that other shall be exempt from taxation in the first- mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years solely from the date of his first visit for the purpose of teaching or research or both at that purpose, provided that such educational institution, shall be taxable only in the first-mentioned Contracting State on his remuneration for such teaching or researchis derived by him from outside that State. 2. This The provisions of paragraph 1 of 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. An Notwithstanding the provisions of Article 14, an individual who is a resident of visits a Contracting State immediately before making for the sole purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institution, which is recognized by the competent authority institution in that State and who is or was immediately before that visit a resident of the other Contracting State, visit that other shall be exempt from taxation in the firstmentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years solely from the date of his first visit for the purpose of teaching or research or both at such educational institution, shall be taxable only in the first-mentioned Contracting State on his remuneration for such teaching or researchthat purpose. 2. This The provisions of paragraph 1 of this Article shall not apply to income remuneration 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. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institution, which is recognized by the competent authority institution in that State and who is or was immediately before that visit a resident of the other Contracting State, visit that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution, shall be taxable only exempt from taxation in the first-mentioned Contracting State on his 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 sources outside that State. 2. This The provisions of paragraph 1 of 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. An individual who is a resident of visits a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in that other Contracting State, visit that other Contracting State for a period not exceeding two years solely for the purpose of teaching or carrying out research at a university, college, school, or both at such other similar educational institution, institution recognised as non-profit organization by the Government of that Contracting State and who is or was immediately before that visit a resident of the other Contracting State shall be taxable only exempted from taxation in the first-mentioned Contracting State on his any remuneration for such teaching or researchresearch for a period not exceeding 2 years from the date of his first visit for that purpose. 2. This Article The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the for public interest but primarily for the private benefit of a specific person or persons.