Common use of PROFESSORS AND TEACHERS Clause in Contracts

PROFESSORS AND TEACHERS. 1. An individual who, at the invitation of a university, college, school or other similar educational institution 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 immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on - any remuneration for such teaching or research; and - any income which arises or accrues to him outside that State. 2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons. 3. For the purposes of this Article, the term "recognised" means recognised by the competent authorities of the respective States.

Appears in 5 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation

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PROFESSORS AND TEACHERS. 1. An individual whoA professor or teacher who is a resident of one of the Contracting States and who visits the other Contracting State, at the invitation of a any university, college, school or other similar educational institution situated in the other Contracting State and which is recognised in a Contracting recognized by the competent authority of that other State, visits that State for a period not exceeding 2 two years solely for the purpose of teaching or conducting research or both at such educational institution and who is immediately before that visit, a resident of the other Contracting State shall be exempt from tax taxable only in the first-first mentioned State state on - any remuneration for such teaching or research; and - any income which arises or accrues to him outside that State. 2. This Article shall not apply to income from remuneration which a professor or teacher receives for conducting research if such the research is undertaken primarily for the private benefit of a specific person or persons. 3. For the purposes of this Article, the term "recognised" means recognised by the competent authorities of the respective States.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

PROFESSORS AND TEACHERS. 1. An individual who, at the invitation of a university, college, school or other similar recognised educational institution which is recognised in a Contracting State, visits that State for a period not exceeding 2 two years solely for the purpose of teaching or conducting research or both at such educational institution and who is is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on - any remuneration for such teaching or research; and - any income research in respect of which arises or accrues he is subject to him outside that tax in the other State. 2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons. 3. For the purposes of this Article, the term "recognised" means recognised by the competent authorities of the respective States.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

PROFESSORS AND TEACHERS. 1. An individual whoA professor or teacher who is a resident of one of the Contracting States and who visits the other Contracting State, at the invitation of a any university, college, school or other similar educational institution situated in the other Contracting State and which is recognised in a Contracting by the competent authority of that other State, visits that State for a period not exceeding 2 two years solely for the purpose of teaching or conducting research or both at such educational institution and who is immediately before that visit, a resident of the other Contracting State shall be exempt from tax taxable only in the first-first mentioned State on - any remuneration for such teaching or research; and - any income which arises or accrues to him outside that State. 2. This Article shall not apply to income from remuneration which a professor or teacher receives for conducting research if such the research is undertaken primarily for the private benefit of a specific person or persons. 3. For the purposes of this Article, the term "recognised" means recognised by the competent authorities of the respective States.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

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PROFESSORS AND TEACHERS. 1. An individual who, at the invitation of a university, college, school or other similar educational institution 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 immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on - on: -- any remuneration for such teaching or research; research and - -- any income which arises or accrues to him outside that State. 2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons. 3. For the purposes of this Article, Article the term "recognised" means recognised by the competent component authorities of the respective States.

Appears in 1 contract

Samples: Income Tax Agreement

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