Common use of PROFESSORS, TEACHERS AND RESEARCHERS Clause in Contracts

PROFESSORS, TEACHERS AND RESEARCHERS. 1. Resident of one of the Contracting States who, at the invitation of an 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 three years shall not be taxed in that other State on his remuneration for such teaching or research. 2. The provisions of paragraph 1 shall not apply to remuneration derived in respect of research undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

Appears in 2 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

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PROFESSORS, TEACHERS AND RESEARCHERS. 1. Resident A resident of one of the Contracting States who, at the invitation of an a university, college or other establishment for higher education or scientific research in the other Contracting State, visits that other State, State solely for the purpose of teaching or scientific research at such institution for a period not exceeding three two years shall not be taxed in that other State on his remuneration for such teaching or research. 2. The provisions of paragraph 1 shall not apply to remuneration derived in respect of research undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

PROFESSORS, TEACHERS AND RESEARCHERS. 1. Resident of one of the Contracting States who, at the invitation of an a university, college or other establishment for higher education or scientific research in the other Contracting State, visits that other State, State solely for the purpose of teaching or scientific research at such institution for a period not exceeding three two years shall not be taxed in that other State on his remuneration for such teaching or research. 2. The provisions of paragraph 1 shall not apply to remuneration derived in respect of income from research if such research is undertaken not in by the public interest but individual primarily for the private benefit of a specific person or persons.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

PROFESSORS, TEACHERS AND RESEARCHERS. 1. Resident A resident of one of the a Contracting States who, State who at the invitation of an a university, college or other establishment for higher education or scientific research in the other Contracting State, visits that other State, State solely for the purpose of teaching or scientific research at such institution for a period not exceeding three two years shall not be taxed in that other Contracting State on his remuneration for such teaching or research. 2. The provisions of paragraph 1 of this Article shall not apply to remuneration derived in respect of research undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

Appears in 1 contract

Samples: Income and Capital Tax Agreement

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PROFESSORS, TEACHERS AND RESEARCHERS. 1. Resident of one of the Contracting States State who, at the invitation of an university, college or other establishment for higher education or scientific research in the other Contracting State, visits that other State, State solely for the purpose of teaching or scientific research at such institution for a period not exceeding three two years shall not be taxed in that other State on his remuneration for such teaching or research, provided that such payments are made to him from sources outside that other State. 2. The provisions of paragraph 1 shall not apply to remuneration derived in respect of research undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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