Common use of PROFESSORS, TEACHERS AND RESEARCHERS Clause in Contracts

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. (2) The provisions of this Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some other private person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. (1) A professor, teacher . An individual who is 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 was immediately before that visit was visiting a Contracting State a resident of 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 the first-mentioned Contracting State, visits that first-mentioned Contracting State for a period not exceeding two (2) years solely for the purpose of teaching or research or both at such educational institution shall be taxable only exempt from tax in that other Contracting 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. (2) . The provisions of this Article paragraph 1 shall not apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the private benefit of some other private a specific person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. (1) A professor. An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who, teacher or researcher who visits one at the invitation of the Contracting States for a period not exceeding two years for the purpose of teaching or engaging in research at a any university, college, school or other establishment for teaching or research in similar educational institution, which is recognised as nonprofitable by the Government of that other State, and who immediately before visits 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 of his first arrival in that other State solely for the individual first visits the first-mentioned purpose of teaching or doing research or both at such educational institution, shall be exempt from tax in that other Contracting State on any remuneration for such purposeteaching or research. (2) The provisions of this . This Article shall only apply to income from research only if such research is undertaken by the individual in for the public interest and not primarily for the benefit of some other private person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. (1) A professor. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, teacher and who, at the invitation of any university, college, school or researcher who other similar educational institution, which is recognised by the Government, a political sub-division or a local or statutory authority of that State, visits one of the that other Contracting States State for a period not exceeding two years solely for the purpose of teaching or engaging in research or both 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 Statesuch educational institution, shall be taxable only exempt from tax in that other Contracting State on any his 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. (2) The provisions of this . This Article shall not apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the private benefit of some other private a specific person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. (1) A professor, teacher . An individual who is 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 was immediately before that visit was visiting a Contracting State a resident of the other Contracting State, shall be taxable only and who, at the invitation of any university, college, school or other similar educational institutions which is recognized by the competent authorities in that other State on any remuneration for such teaching or research. Howeverthe first- mentioned Contracting State, this paragraph shall apply only for a period not exceeding two years from the date of assuming his duty solely for the individual first visits purpose of teaching or researching or both at such educational institution shall be exempt from tax in the first-first- mentioned Contracting State of any remuneration for such purposeteaching or research. (2) . The provisions of this Article paragraph 1 shall not apply to income from research only the researching if such research is undertaken by the individual in the public interest and not primarily for the private benefit of some other private a specific person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. (1) A professor, teacher . An individual who is 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 was immediately before that visit was visiting a Contracting State a resident of 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 the first·mentioned Contracting State, visits that first·mentioned 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 taxable only exempt from tax in that other Contracting 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. (2) . The provisions of this Article paragraph 1 shall not apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the private benefit of some other private a specific person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. (1) A . Payments which a professor, teacher or researcher who visits is or was immediately before visiting one of the Contracting States for a period not exceeding two years resident of the other State and who is present in the first-mentioned State for the primary purpose of teaching or engaging in scientific research at a university, college, school or other establishment for teaching educational or scientific research in that Stateinstitution accredited by the Governments, 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 receives for such teaching or research. However, this paragraph shall apply only for a period not exceeding two years be exempt from the date the individual first visits tax in the first-mentioned State for such purposea period not exceeding three years in the aggregate from the date of his first arrival in the first-mentioned State. (2) The provisions of this . This Article shall not apply to income from research only if such research is undertaken by the individual not in the public interest and not but primarily for the private benefit of some other private a specific person or persons.

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. (2) The provisions of this Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some other private person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. (1) A professor. An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who, teacher or researcher who visits one at the invitation of the Contracting States for a period not exceeding two years for the purpose of teaching or engaging in research at a any university, college, school or other establishment for teaching or research in similar educational institution, which is recognised as non- profitable by the Government of that other State, and who immediately before visits 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 of his first arrival in that other State solely for the individual first visits the first-mentioned purpose of teaching or doing research or both at such educational institution, shall be exempt from tax in that other Contracting State on any remuneration for such purposeteaching or research. (2) The provisions of this . This Article shall only apply to income from research only if such research is undertaken by the individual in for the public interest and not primarily for the benefit of some other private person or persons.

PROFESSORS, TEACHERS AND RESEARCHERS. (1) A professor. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, teacher and who, at the invitation of any university, college or researcher who other similar educational institution, which is recognized by the competent authority in that other Contracting State, visits one of the Contracting States that other State for a period not exceeding two years solely for the purpose of teaching or engaging in research or both 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, such educational institution shall be taxable only exempt from tax 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 research which is subject to tax in the first-mentioned State for such purposeContracting State. (2) The provisions of this . This Article shall not apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the private benefit of some other private a specific person or persons.