Common use of TEACHERS AND RESEARCHERS Clause in Contracts

TEACHERS AND RESEARCHERS. An individual who is immediately before visiting a Contracting State a resident of the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a University, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official programme of cultural exchange, is present in that Contracting State for a period not exceeding three consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

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TEACHERS AND RESEARCHERS. An individual who is immediately before visiting a Contracting State a resident of the other Contracting State and who, at the invitation of the Government of the first-first- mentioned Contracting State or of a University, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official programme of cultural exchange, is present in that Contracting State for a period not exceeding three two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.

Appears in 3 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. An individual who is immediately before visiting a Contracting State a resident of the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting Contrcating State or of a University, college, school, museum or other cultural institution in that first mentioned Contracting Contrcating State or under an official programme of cultural culture exchange, is present in that Contracting State for a period not exceeding three two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.

Appears in 2 contracts

Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

TEACHERS AND RESEARCHERS. An individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who, who at the invitation of the Government of the first-mentioned Contracting State or of a University, university college, school, museum or other cultural institution in that first first-mentioned Contracting State or under an official programme of cultural exchange, exchange is present in that Contracting State for a period not exceeding three four consecutive years solely for the purpose of teaching, teaching giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.

Appears in 2 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. An individual who is immediately before visiting a Contracting State was a resident of the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a Universityuniversity, college, school, museum or other cultural institution in that first first-mentioned Contracting State or under an official programme of cultural exchange, is present in that Contracting State for a period not exceeding three two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution institution, shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. An individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who, at the invitation of the Government of the first-first- mentioned Contracting State or of a Universityuniversity, college, school, museum or other cultural institution in of that first first-mentioned Contracting State or under an official programme of cultural exchange, is present in that Contracting State for a period not exceeding three two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that the payment of such remuneration is derived by him from outside that Contracting State.

Appears in 1 contract

Samples: Double Taxation Agreement

TEACHERS AND RESEARCHERS. An individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who, who at the invitation of the Government of the first-mentioned Contracting State or of a University, university college, school, museum or other cultural institution in that first first-mentioned Contracting State or under an official programme of cultural exchange, exchange is present in that Contracting State for a period not exceeding three two consecutive years solely for the purpose of teaching, teaching giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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TEACHERS AND RESEARCHERS. An individual who is immediately before visiting a Contracting State a resident of the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a University, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official programme of cultural exchange, is present in that Contracting State for a period not exceeding three two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

TEACHERS AND RESEARCHERS. An individual who is immediately before visiting a Contracting State a resident of the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a Universityuniversity, college, school, museum or other cultural institution in that first first-mentioned Contracting State or under an official programme of cultural exchange, exchange is present in that Contracting State for a period not exceeding three two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from outside that Contracting State.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

TEACHERS AND RESEARCHERS. An individual who is immediately before visiting a Contracting State a resident of the other Contracting State and who, who at the invitation of the Government of the first-mentioned Contracting State or of a Universityuniversity, college, school, museum or other cultural institution in that first first-mentioned Contracting State or under an official programme of cultural exchange, is present in that Contracting State for a period not exceeding three two consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of such remuneration is derived by him from sources outside that Contracting State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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