Common use of PROFESSORS AND TEACHERS Clause in Contracts

PROFESSORS AND TEACHERS. 1. Where a professor or teacher who is 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 carrying out advanced study or research at a University, college, school or other educational institution, any remuneration that person receives for such teaching, advanced study or 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 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.

PROFESSORS AND TEACHERS. 1. Where a professor or teacher who is a resident of one of the a Contracting States State visits the other Contracting State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a Universityuniversity, college, school or other educational institutioninstitution in that other State, any remuneration that the person receives for such teaching, advanced study or research shall be exempt from tax in that other State to the extent to which such that remuneration is, or upon the application of this Article will be, subject to tax in the 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.

PROFESSORS AND TEACHERS. (1. ) Where a professor or teacher who is a resident of one of the a Contracting States State visits the other Contracting State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a Universityuniversity, college, school or other educational institutioninstitution in that other State, any remuneration that the person receives for such teaching, advanced study or research shall be exempt from tax in that other State to the extent to which such that remuneration is, or upon the application of this Article will be, subject to tax in the first-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.

PROFESSORS AND TEACHERS. 1. Where a professor or teacher who is 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 carrying out advanced study or research at a Universityuniversity, college, school or other educational institutioninstitution in that other State, any remuneration that the person receives for such teaching, advanced study or research shall be exempt from tax in that other State to the extent to which such that remuneration is, or upon the application of this Article will be, subject to tax in the 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.

PROFESSORS AND TEACHERS. (1. ) Where a professor or teacher who is 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 carrying out advanced study or research at a Universityuniversity, college, school or other educational institution, any remuneration that person receives for such teaching, advanced study or 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 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.

PROFESSORS AND TEACHERS. 1. Where a A professor or teacher who is a resident of visits one of the Contracting States visits the other Contracting State for a period not exceeding two years reckoned from the date he first visits that Contracting State for the sole purpose of teaching or carrying out advanced study or research (including research) at a Universityuniversity, college, school college or other educational institution, any remuneration recognised research institute or other establishment for higher education in that person receives for such teaching, advanced study or research Contracting State and who was immediately before that visit a resident of the other Contracting State shall be exempt from tax in that other the first- mentioned Contracting State to the extent to which on any remuneration for such remuneration is, teaching or upon the application of this Article will be, subject to tax in the first-mentioned Statestudy. 2. This The preceding provisions of 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.

PROFESSORS AND TEACHERS. 1. 1 Where a professor or teacher who is 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 carrying out advanced study or research at a Universityuniversity , college, school or other educational institutioninstitution in that other State, any remuneration that the person receives for such teaching, advanced study or research shall be exempt from tax in that other State to the extent to which such that remuneration is, or upon the application of this Article will be, subject to tax in the first-mentioned firstmentioned State. 2. 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.

PROFESSORS AND TEACHERS. 1. 1 Where a professor or teacher who is 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 carrying out advanced study or research at a Universityuniversity, college, school or other educational institutioninstitution in that other State, any remuneration that the person receives for such teaching, advanced study or research shall be exempt from tax in that other State to the extent to which such that remuneration is, or upon the application of this Article will be, subject to tax in the first-mentioned firstmentioned State. 2. 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.

PROFESSORS AND TEACHERS. 1. Where a professor or teacher who is a resident of one of the a Contracting States State visits the other Contracting State for a period not exceeding two years for the purpose of teaching or carrying out advanced study or research at a Universityuniversity, college, school or other educational institutioninstitution in that other State, any remuneration that the person receives for such teaching, advanced study or research shall be exempt from tax in that other State to the extent to which such that remuneration is, or upon the application of this Article will be, subject to tax in the first-mentioned 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.

PROFESSORS AND TEACHERS. 1. Where a A professor or teacher who is a resident of visits one of the Contracting States visits the other Contracting State for a period not exceeding two years reckoned from the date he first visits that Contracting State for the sole purpose of teaching or carrying out advanced study or research (including research) at a Universityuniversity, college, school college or other educational institution, any remuneration recognised research institute or other establishment for higher education in that person receives for such teaching, advanced study or research Contracting State and who was immediately before that visit a resident of the other Contracting State 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 StateContracting State on any remuneration for such teaching or study. 2. This The preceding provisions of 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.

PROFESSORS AND TEACHERS. 1. 1 Where a professor or teacher who is a resident of one of the a Contracting States State visits the other Contracting State for a period not exceeding two 2 years for the purpose of teaching or carrying out advanced study or research at a Universityuniversity, college, school or other educational institutioninstitution wholly or mainly supported by public funds in that other State, any remuneration that the person receives for such teaching, advanced study or research shall be exempt from tax in that other State to the extent to which such that remuneration is, or upon the application of this Article will be, subject to tax in the first-mentioned firstmentioned State. 2. 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 specific persons.