PROFESSORS, TEACHERS AND RESEARCHERS. 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, 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 shall be exempt from tax in that other Contracting State on any remuneration for such teaching or research.
PROFESSORS, TEACHERS AND RESEARCHERS. A professor, teacher or researcher who makes a temporary visit to a Contracting State for a period not exceeding 2 years for the purpose of teaching or conducting research at a university, college, school, or other similar educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration from such teaching or research.
PROFESSORS, TEACHERS AND RESEARCHERS. 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 recognised by the competent authority in that other Contracting State, 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 shall be exempt from tax in that other Contracting State on any remuneration for such teaching or research.
PROFESSORS, TEACHERS AND RESEARCHERS. (1) An individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State for a period not exceeding two years for the purpose of carrying out research or for teaching at a public university, college, institution primarily for research purposes or other similar public institutions, shall be exempt from tax in the first-mentioned State on any remuneration received for such an activity, provided that such remunerations arise from sources outside that State.
PROFESSORS, TEACHERS AND RESEARCHERS. 1.Payments which a professor, teacher or researcher who is or was immediately before visiting one of the States a resident of the other State and who is present in the first- mentioned State for the primary purpose of teaching or scientific research at a university, college, school or other educational or scientific research institution accredited by the Governments, receives for such teaching or research, shall be exempt from tax in the first-mentioned State for a period not exceeding three years in the aggregate from the date of his first arrival in the first-mentioned State.
PROFESSORS, TEACHERS AND RESEARCHERS. A resident of Contracting State who, at the invitation of a university, college or other establishment for higher education or scientific research in the other Contracting State, visits that other State solely for the purpose of teaching or scientific research at such institution for a period not exceeding two years shall not be taxed in that other State on his remuneration for such teaching or research. be taxed in that other Contracting State.
PROFESSORS, TEACHERS AND RESEARCHERS. 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 or scientific research institution which is approved by the competent authority in that Contracting State 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 or research institution shall be exempt from tax in that other State on his remuneration derived from such teaching or research. 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.
PROFESSORS, TEACHERS AND RESEARCHERS. 1. Notwithstanding the provisions of Article 15, a professor, teacher or researcher 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& middot; mentioned State, provided that such remuneration is derived by him from outside that State.
PROFESSORS, TEACHERS AND RESEARCHERS. An individual who sojourns in one of the Contracting States for a period not exceeding two years, for the purpose of teaching or of carrying out advanced study or research at a university, research institute, college, school or other educational establishment in that State and who immediately prior to such sojourn was a resident of the other Contracting State, shall not be taxed in the first-mentioned State in respect of any payments which he receives for such activity.
PROFESSORS, TEACHERS AND RESEARCHERS. (1) A professor, teacher or researcher who visits one of the Contracting States for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college, school or other establishment for teaching or research in that State, and who immediately before that visit was a resident of the other Contracting State, shall be taxable only in that other State on any remuneration for such teaching or research. However, this paragraph shall apply only for a period not exceeding two years from the date the individual first visits the first-mentioned State for such purpose.
