PROFESSORS, TEACHERS AND RESEARCH SCHOLARS. 1. A professor, teacher or research scholar who is or was a resident of the Contracting State immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college or other similar approved institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding 2 years from the date of his first arrival in that other State.
PROFESSORS, TEACHERS AND RESEARCH SCHOLARS. 1. A Professor, a teacher or research scholar who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college, or other similar institution in that other Contracting State, shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding two years, from the date of his arrival in that other State.
PROFESSORS, TEACHERS AND RESEARCH SCHOLARS. 1. Notwithstanding the provisions of Article 15, a professor, teacher or research scholar who makes a temporary visit to one of the Contracting States for a period not exceeding two years from the date of first arrival in that State, solely 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 the professor, teacher or research scholar from outside that State or such remuneration is not borne by a university, college, school or other educational institution in the first- mentioned state.
PROFESSORS, TEACHERS AND RESEARCH SCHOLARS. (1) Notwithstanding the provisions of Article 14 a professor, a teacher or research scholar who makes a temporary visit to one of the Contracting State for a period not exceeding two years from the date of first arrival in that State, solely 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, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in that first-mentioned State, provided that such remuneration is derived by the professor, teacher or research scholar from outside that State. (2) For the purpose of this Article, an individual shall be deemed to be a resident of a Contracting State if he is a resident of that State in the fiscal year in which he visits the other Contracting State or in the immediately preceding fiscal year. ARTICLE 20
