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, visits that other 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 State on any remuneration for 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.
Appears in 14 contracts
Samples: Agreement for the Elimination of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
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, visits that other 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 State on any remuneration for such teaching or researchresearch which is subject to tax in the first-mentioned Contracting 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.
Appears in 8 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
TEACHERS AND RESEARCHERS. 1. An individual who is or was 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, visits that other 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 State on any remuneration for 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.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
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 public university, college, school institution primarily for research purposes or other similar educational institutionpublic institutions, visits that other State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational public institution shall be exempt from tax in that other State on any remuneration for 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.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
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 public institution, visits that the other State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution public institution, shall be exempt from tax in that other State on any remuneration for such teaching or researchresearch which is subject to tax in the first-mentioned State.
(2. ) This Article shall not apply to income from teaching or research if such teaching or research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
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 institutionestablishment for higher education or scientific research institution established by the other State, visits that other State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution institutions for a period not exceeding 2 years shall be exempt from tax in that other State on any remuneration for 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.
Appears in 3 contracts
Samples: Income Tax Treaty, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
TEACHERS AND RESEARCHERS. 1. An individual A teacher or researcher who is or was a resident of a the Contracting State immediately before making a visit being invited to or visiting the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, visits that other State for a period not exceeding two years solely for the purpose of teaching or research engaging in research, or both both, at such educational a university, college or other similar institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for such teaching or researchresearch for a period not exceeding two years from the date of his arrival in that other State.
2. This Article shall not apply to income from research only if such research is undertaken primarily for by the private benefit of a specific person or personsindividual in the public interest.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
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, visits that other State for a period not exceeding two years solely for the purpose of teaching or research researching or both at such educational institution shall be exempt from tax in that other State on any remuneration for such teaching or researchresearch which is subject to tax in the first-mentioned Contracting 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.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
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, visits that other 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 State on any remuneration for such teaching or researchresearch or both.
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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
TEACHERS AND RESEARCHERS. 1. An individual who is a resident national 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 public institution, visits that the other State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution public institution, shall be exempt from tax in that other State on any remuneration for such teaching or researchresearch which is subject to tax in the first-mentioned Contracting State.
2. This Article article shall not apply to income from teaching or research if such teaching or research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
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, visits that other State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution institutional shall be exempt from tax in that other State on any remuneration for such teaching or researchresearch which is subject to tax in the first-mentioned Contracting 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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
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 a public university, college, school institution which exists primarily for research purposes or other similar educational public institution, visits that other State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational public institution shall be exempt from tax in that other State on any remuneration for such teaching or researchresearch which is subject to tax in the first-mentioned Contracting 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.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
TEACHERS AND RESEARCHERS. 1. An individual A professor, teacher or researcher who is makes a resident of temporary visit to a Contracting State immediately before making for the purpose of teaching or conducting research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institutioninstitution and who is, visits that or immediately before such visit was, a resident of the other Contracting State shall be exempted from tax in the first - mentioned State for a period not exceeding two years solely for the purpose in respect of teaching or research or both at such educational institution shall be exempt from tax in that other State on any remuneration for such teaching or research.
2. This Article shall not apply to income from remuneration which a professor or teacher receives for conducting research if such the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 1 contract
TEACHERS AND RESEARCHERS. 1. An individual inpidual 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, visits that other 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 State on any remuneration for 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.
Appears in 1 contract
Samples: Double Taxation Agreement
TEACHERS AND RESEARCHERS. 1. An individual who is a resident national 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 public institution, visits that the other State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution public institution, shall be exempt from tax in that other State on any remuneration for such teaching or researchresearch which is subject to tax in the first-mentioned Contracting State.
2. This Article shall not apply to income from teaching or research if such teaching or research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Agreement
TEACHERS AND RESEARCHERS. 1. An individual A professor, teacher or researcher who is makes a resident of temporary visit to a Contracting State immediately before making solely for the purpose of teaching or conducting research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institutioninstitution and who is, visits that or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first- mentioned State for a period not exceeding two years solely for the purpose in respect of teaching or research or both at such educational institution shall be exempt from tax in that other State on any remuneration for such teaching or research.
2. This Article The provision of paragraph 1 shall not apply to income from research if such research is undertaken not in the general interest but primarily for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
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, visits that other 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 State on any remuneration for such teaching or researchresearch or both.
(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.
Appears in 1 contract
TEACHERS AND RESEARCHERS. 1. An individual A professor, teacher or researcher who is makes a resident of temporary visit to a Contracting State immediately before making for the purpose of teaching or conducting research at a visit to the other Contracting State, and who, at the invitation of any university, university college, school or other similar recognised educational institution, visits that institution and who is or immediately before such visit was a resident of the other Contracting State shall be exempted from tax in the first-mentioned State for a period not exceeding two years solely for the purpose in respect of teaching or research or both at such educational institution shall be exempt from tax in that other State on any remuneration for such teaching or research.
2. This Article shall not apply to income from remuneration which a professor or teacher receives for conducting research if such the research is undertaken primarily for the private benefit of a specific person or persons.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
TEACHERS AND RESEARCHERS. 1. An individual who is a resident of a Contracting State immediately before making a his visit to the other Contracting State, State and who, at the invitation of any university, college, school or other similar educational institution, who visits that other State for the primary purpose of teaching or engaging in research in a university, college or other establishment for teaching or scientific research shall be taxable only in the first-mentioned State on his income from personal services for such teaching or research for a period not exceeding two 2 years solely for from the purpose date of teaching or research or both at such educational institution shall be exempt from tax his arrival in that the other State on any remuneration for such teaching or researchState.
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.
Appears in 1 contract
TEACHERS AND RESEARCHERS. 1. An individual who is a A resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any a university, college, school a college or any other similar educational institutioninstitution for higher education or scientific research of the other Contracting State, visits that other Contracting State for a period not exceeding two years solely for the purpose of teaching or carrying on scientific research or both at in such educational institution for a period not exceeding three years, shall not be exempt from tax taxed in that this other State on any the remuneration for such his teaching or researchresearch activities.
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.
Appears in 1 contract
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, visits that other State for a period not exceeding two years solely for the purpose of teaching or research researching or both at such educational institution shall be exempt from tax in that other State on any remuneration for such teaching or researchresearch which is subject to tax in the first- mentioned Contracting 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.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement