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.
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Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
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 his remuneration for such teaching or research.
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Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Double Taxation Avoidance Agreement
PROFESSORS, TEACHERS AND RESEARCHERS. An individual who is a resident of visits 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 carrying out research at an university, college, school, or both at such other similar educational institution recognised by the government of that Contracting State and who is or was immediately before that visit a resident of the other Contracting State shall be exempt exempted from tax taxation in that other the first-mentioned Contracting State on any remuneration for such teaching or researchresearch for a period not exceeding two years from the date of that individual’s first visit for that purpose.
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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 that other Contracting State or a university, college, school or other similar recognized educational institution, which is recognised by the competent authority institutions in that other Contracting State, visits that other Contracting State for a period not exceeding two three 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 his remuneration for such teaching or research.
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