PROFESSORS AND TEACHERS. 1. Notwithstanding the provisions of Article 15, a professor or teacher who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned State, provided that such remuneration is derived by him from outside that State and such remuneration is subject to tax in the other State. 2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the private benefit of a specific person or persons.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
PROFESSORS AND TEACHERS. 1. Notwithstanding the provisions of Article 1514, a professor or teacher who makes a temporary visit to one of the a Contracting States for a period not exceeding two years State solely for the purpose of teaching or carrying out research at a recognised educational institution such as a university, college, or school or other educational institution in that State for a period not exceeding two years from the date of first arrival in that State for such purpose and who is, or immediately before such visit was, a resident of the other Contracting State State, shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-first- mentioned State, provided that such remuneration is derived by him received from sources outside that State and such remuneration is subject to tax in the other State.
2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the private benefit of a specific person or persons.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
PROFESSORS AND TEACHERS. 1. Notwithstanding the provisions of Article 1516, a professor or teacher who makes a temporary visit to any one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other another Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned State, provided that such remuneration is derived by him from outside that State and such remuneration is subject to tax in the other State.
2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public public's interest but wholly or mainly for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Agreement
PROFESSORS AND TEACHERS. 1. Notwithstanding the provisions of Article 15, a professor or teacher who makes a makesa temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned first -mentioned State, provided that such remuneration is derived isderive d by him from outside that State and such remuneration is subject to tax in the other State.
2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the private benefit of a specific person or persons.
Appears in 1 contract
PROFESSORS AND TEACHERS. 1. ) Notwithstanding the provisions of Article Arti- cle 15, a professor or teacher who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting Contrac- ting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned State, provided pro- vided that such remuneration is derived by him from outside that State and such remuneration is subject to tax in the other State.
2. ) The provisions of this Article shall not apply to income from research if such research re- search is undertaken not in the public interest inte- rest but wholly or mainly for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Tax Treaty
PROFESSORS AND TEACHERS. 1. Notwithstanding the provisions of Article 1516, a professor or teacher who makes a temporary visit to any one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other another Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned State, provided that such remuneration is derived by him from outside that State and such remuneration is subject to tax in the other Statestate.
2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public public's interest but wholly or mainly for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Income Tax Agreement
PROFESSORS AND TEACHERS. 1. Notwithstanding the provisions of Article 15, a professor or teacher who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned State, provided that such remuneration is derived by him from outside that State and such remuneration is subject to tax in the other State.
2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the private benefit of a specific person or persons.. Article 22
Appears in 1 contract
Samples: Income Tax Agreement
PROFESSORS AND TEACHERS. 1. Notwithstanding the provisions of Article 15, a professor or teacher who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned State, provided that such remuneration is derived by him from outside that State and such remuneration is subject to tax in the other State.
2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the private benefit of a specific person or persons.. Article 21
Appears in 1 contract
Samples: Income Tax Agreement
PROFESSORS AND TEACHERS. 1. Notwithstanding the provisions of Article article 15, a professor or teacher who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned State, provided that where such remuneration is derived by him from outside that State and such remuneration is subject to tax in the other State.
2. The provisions of this Article shall not apply to income from research if such research is undertaken under-taken not in the public interest but wholly or mainly for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Agreement
PROFESSORS AND TEACHERS. 1. Notwithstanding the provisions of Article 15, a professor or teacher who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-first mentioned State, provided that such remuneration is derived by him from outside that other State and such remuneration is subject to tax in the that other State.
2. The provisions of this Article shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement