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. 2. This Article shall only apply to income from research if such research is undertaken by the individual for the public interest and not primarily for the benefit of some other private person or persons.
Appears in 8 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
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 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.
2. This Article shall only apply to income from research if such research is undertaken under taken by the individual for the public interest and not primarily for the benefit of some other private person or persons.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
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 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.
2. This Article shall only apply to income from research if such research is undertaken by the individual for the public interest and not primarily for the benefit of some other private person or persons.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
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, State and who, at the invitation of any university, college, school or other similar educational institution which is recognized by the competent authority officially recognised 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.
2. This Article shall only apply to income from research if such research is undertaken by the individual for the public interest and not primarily for the benefit of some other private person or persons.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
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.
2. This Article shall only apply to income from research if such research is undertaken by the individual for the public interest and not primarily for the benefit of some other private person or persons.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
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, college school or other similar educational institution institution, which is recognized by the competent due 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.
2. This Article shall only apply to income from research if such research is undertaken by the individual for in the public interest and not primarily for the benefit of some other private person or persons.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
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 college or other similar educational institution which is recognized by the competent authority in that other Contracting Stateinstitution, 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 researchresearch which is subject to tax in the first-mentioned Contracting State.
2. This Article shall only not apply to income from research if such research is undertaken by the individual for the public interest and not primarily for the private benefit of some other private a specific person or persons.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
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 3 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.
2. This Article shall only apply to income from research if such research is undertaken by the individual for the public interest and not primarily for the benefit of some other private person or persons.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
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, 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.
2. This Article shall only apply to income from research if such research is undertaken by the individual for the public interest and not primarily for the benefit of some other private person or persons.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
PROFESSORS, TEACHERS AND RESEARCHERS. (1. An individual ) A professor, teacher or researcher who is or was a resident of a one of the Contracting State States immediately before making a visit to visiting the other Contracting StateState for the purpose of teaching or engaging in research, and whoor both, at the invitation of any a university, college, school college 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 researchresearch for a period not exceeding two years from the date of his first arrival in that other State.
(2. ) This Article shall only apply to income from research only if such research is undertaken by the individual for in the public interest and not primarily for the benefit of some other private person or persons.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
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 institution, which is recognized 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.
2. This Article shall only not apply to income from research research, if such research is undertaken by the individual for not in the public interest and not but primarily for the benefit of some other private person or persons.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
PROFESSORS, TEACHERS AND RESEARCHERS. (1. An individual ) A professor, teacher or researcher who is or was a resident of a one of the Contracting State immediately States imme- diately before making a visit to visiting the other Contracting StateState for the purpose of teaching or engaging in research, and whoor both, at the invitation of any a university, college, school college 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 researchresearch for a period not exceeding two years from the date of his first arrival in that other State.
(2. ) This Article shall only apply to income from research only if such research is undertaken by the individual for in the public interest and not primarily for the benefit of some other private person or persons.
Appears in 1 contract
PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State, and who is or was immediately before that visit a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at shall be exempted from taxation in 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 first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years solely from the date of his first visit 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 researchpurpose.
2. This The provisions of paragraph 1 of this Article shall only not apply to income from research if such research is undertaken by the individual for not in the public interest and not interest, but primarily for the private benefit of some other private specific person or persons.
Appears in 1 contract