Common use of PROFESSORS, TEACHERS AND RESEARCHERS Clause in Contracts

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 (1) An individual who is or was immediately before visiting a Contracting State a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at who is present in 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 first-mentioned State for a period not exceeding two years solely for the purpose of teaching or carrying out research or both for teaching at such educational a public university, college, institution primarily for research purposes or research institution other similar public institutions, shall be exempt from tax in that other the first-mentioned State on his any remuneration derived received for such an activity, provided that such remunerations arise from such teaching or research. 2 sources 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.

PROFESSORS, TEACHERS AND RESEARCHERS. 1 1. An individual who is a resident of a Contracting State who, immediately before making a visit to the other Contracting State, was a resident of a contracting State and who, at the invitation of any university, college, school or other similar educational institution or scientific research institution institution, which is approved recognised by the competent authority in that other Contracting State 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 or research institution shall be exempt from tax in that other Contracting State on his any remuneration derived from for such teaching or research. 2. 2 This Article shall not only 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 a specific some other private person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. 1 An individual 1. A professor or teacher who is makes a resident of a Contracting State immediately before making a temporary 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 a Contracting State for a period not exceeding two years solely for the purpose of teaching or conducting research at a university, college, school or both at other educational institution, owned by the Government or non-profit organizations, and who is, or immediately before such educational or research institution visit was, a resident of the other Contracting State shall be exempt from tax in that other the first-mentioned Contracting State on his in respect of remuneration derived from for such teaching or research. 2. 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 An individual 1. A professor, teacher or researcher who is makes a resident of a Contracting State immediately before making a temporary 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 a Contracting State for a period not exceeding two 2 years solely for the purpose of teaching or conducting research at an officially recognized university, college, school, or both at other similar educational institution, and who is, or immediately before such educational or research institution visit was, a resident of the other Contracting State shall be exempt from tax in that other the first-mentioned Contracting State on his in respect of remuneration derived from such teaching or research. 2. 2 This Article The provisions of paragraph 1 shall not apply to income from remuneration received in consideration for research if such research is undertaken carried on not in the public interest, but primarily for the private benefit of a specific person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. 1 An individual who is a 1. [A] resident of a one of the Contracting State immediately before making a visit to the other Contracting State and States who, at the invitation of any a university, college, school college or other similar educational institution establishment for higher education or scientific research institution which is approved by in the competent authority in that other Contracting State State, visits that other Contracting State solely for the purpose of teaching or scientific research at such institution for a period not exceeding two years solely for the purpose of teaching or research or both at such educational or research institution shall not be exempt from tax taxed in that other State on his remuneration derived from for such teaching or research, provided that such remuneration is derived by him from outside that State. 2. 2 This Article The provisions of paragraph 1 shall not apply to income from remuneration derived in respect of research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. 1 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 college or other similar educational institution or scientific research institution which is approved recognized by the competent authority in that other Contracting State 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 any remuneration derived from for such teaching or researchresearch which is subject to tax in the first- mentioned Contracting State. 2. 2 This Article shall not only 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 1. An individual who is or was immediately before visiting a Contracting State a resident of a Contracting State immediately before making a visit to the other Contracting State State, and who, who at the invitation of any university, college, school or other similar educational institution or scientific research institution which is approved recognized by the competent authority in that the first- mentioned Contracting State State, visits that other first-mentioned 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 Contracting State on his any remuneration derived from for such teaching or research. 2. 2 This Article The provisions of paragraph 1 shall not apply to income from research if such research is undertaken by the individual primarily for the private benefit of a specific person or persons.