TEACHERS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose. 2. The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 6 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized recognised educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but 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 and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Double Taxation Avoidance Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits 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 or scientific research institution visits that other State for a period not exceeding three years solely for the purpose of teaching or carrying out research or both at a university, college or other recognized such educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, scientific research institution shall be exempt from tax in the first-mentioned Contracting that other State on any remuneration for such teaching or research for a period not exceeding two years from which is subject to tax in the date of his first visit for that purposefirst-mentioned State.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such 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, Double Taxation Avoidance Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax taxation in the first-first- mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
2. The provisions of paragraph 1 of this Article shall not apply to income from research if such 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: Income Tax Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
TEACHERS AND RESEARCHERS. 1. An individual who visits 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 carrying out research or both at a university, college or other recognized such educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in that other State on any remuneration for such teaching or research which is subject to tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purposeState.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such 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: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
TEACHERS AND RESEARCHERS. (1. ) An individual who visits a Contracting State for a period not exceeding two years for the sole purpose of teaching or carrying out research at a university, college college, school or other recognized recognised educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in the first-first- mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years research, provided that such remuneration is derived by him from the date of his first visit for outside that purposeState.
(2. ) The provisions of paragraph 1 shall not apply to income from research if such research is activities are undertaken by the individual not in the public interest but primarily for the private benefit of a specific some person or persons.
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 visits 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 carrying out research or both at a university, college or other recognized such educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in that other State on any remuneration for such teaching or research which is subject to tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purposeState.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
TEACHERS AND RESEARCHERS. 1. An individual who visits is a resident of a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that making a visit a resident of to the other Contracting State, shall be exempt from tax 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 that other State, visits that other State on remuneration for such teaching or research for a period not exceeding two years solely for the purposes of teaching or research or both at such educational institution shall be exempt from the date of his first visit tax in that other State on any remuneration for that purposesuch teaching or research.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits immediately before visiting a Contracting State for the purpose of teaching or carrying out research at a universityState, college or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting StateState and who is present in the first-mentioned State for the purpose of teaching, giving lectures or conducting research at a university, college, school or other recognised educational or scientific research institution in the first-mentioned State shall be exempt from tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding of two years from the date of his first visit for arrival in that purposeState in respect of remuneration from such teaching, lectures or research.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
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. 1. An individual who visits 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 or scientific research institution visits that other State for a period not exceeding three years solely for the purpose of teaching or carrying out research or both at a university, college or other recognized such educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, scientific research institution shall be exempt from tax in the first-mentioned Contracting that other State on any remuneration for such teaching or research for a period not exceeding two years from which is subject to tax in the date of his first visit for that purposefirst-mentioned State.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
TEACHERS AND RESEARCHERS. 1. An individual who visits is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of public university, college, institution which exists primarily for research purposes, visits that other State for a period not exceeding two years solely for the purpose of teaching or carrying out research or both at a university, college or other recognized educational such public institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in that other State on any remuneration for such teaching or research which is subject to tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purposeState.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such 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 Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
TEACHERS AND RESEARCHERS. 1. An individual who visits 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 an university, college, school, or other similar educational institution or scientific research institution, visits that other Contracting State solely for the purpose of teaching or carrying out research or both at a university, college such educational or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting Stateresearch institution, shall be exempt from tax in the first-mentioned Contracting that other State on any remuneration for derived from such teaching or research for a period not exceeding two years from the date of his first visit for that purposeyears.
2. The provisions provision of paragraph 1 of this Article shall not apply to income from research if such 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: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
TEACHERS AND RESEARCHERS. 1. An individual who visits is a resident of a Contracting State for immediately before making a visit to the purpose other Contracting State, and who, at the invitation of teaching or carrying out research at a any university, college or other recognized similar educational institution in institution, visits that Contracting other State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years solely for the purpose of teaching or research or both such public institution shall be exempt from tax in that other State on any remuneration for such teaching or research, provided that such remuneration is derived by him from the date of his first visit for that purposefirst-mentioned Contracting State.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such 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 Avoidance Agreement, Double Taxation Avoidance Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits 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 public university, college, institution primarily for research purposes or other similar public institutions, visits that other State for a period not exceeding two years solely for the purpose of teaching or carrying out research or both at a university, college or other recognized educational such public institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in that other State on any remuneration for such teaching or research which is subject to tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purposeState.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such 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: Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits is a resident of a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that making a visit a resident of to the other Contracting State, shall be exempt from tax 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 that other state, visits that other State on remuneration for such teaching or research 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 the date of his first visit tax in that other State on any remuneration for that purposesuch teaching or research.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such 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 Avoidance Agreement, Agreement for the Avoidance of Double Taxation
TEACHERS AND RESEARCHERS. (1. ) An individual who visits a one of the Contracting State States for the purpose of teaching or carrying out engaging in research at a university, college college, school or other recognized recognised educational institution in that Contracting State State, and who is or was immediately before that visit was a resident of the other Contracting State, shall be exempt exempted from tax in by the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date of his he first visit visits that State for that such purpose.
(2. ) The provisions of paragraph 1 this Article shall not apply to income from research only if such research is undertaken not by the individual in the public interest but and not primarily for the private benefit of a specific some other private person or persons.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
TEACHERS AND RESEARCHERS. 1. An individual who visits is or was a resident of a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that making a visit a resident of to the other Contracting State, shall be exempt from tax in and who, at the first-mentioned Contracting invitation of any public university, college, institution primarily for research purposes or other similar public institutions, visits that other State on remuneration for such teaching or research for a period not exceeding two years solely for the purpose of teaching or research or both at such public institution shall be exempt from tax in that other State on any remuneration for such teaching or research which is subject to tax in the date of his first visit for that purposementioned Contracting State.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such 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: Tax Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized recognised educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.persons.ββ
Appears in 1 contract
TEACHERS AND RESEARCHERS. 1. An individual who visits is a resident of a Contracting State for immediately before making a visit to the purpose other Contracting State, and who, at the invitation of teaching or carrying out research at a any university, college or other recognized similar educational institution in institution, visits that Contracting other State and who is for a period not exceeding two years solely for the purpose of teaching, giving lectures or was immediately before that visit a resident of the other Contracting Stateresearch at such educational institution, shall be exempt from tax in that other State on any remuneration for such teaching, lecturing or research which is subject to tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purposeState.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such 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: Income Tax Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits a one of the Contracting State States for the purpose of teaching or carrying out engaging in research at a university, college college, school or other recognized recognised educational institution in that Contracting State State, and who is or was immediately before that visit was a resident of the other Contracting State, shall be exempt exempted from tax in by the first-first- mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date of his he first visit visits that State for that such purpose.
2. The provisions of paragraph 1 this Article shall not apply to income from research only if such research is undertaken not by the individual in the public interest but and not primarily for the private benefit of a specific some other private person or persons.
Appears in 1 contract
TEACHERS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college collage or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax taxation in the first-first- mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
2. The provisions provision of paragraph 1 of this Article shall not apply to income from research if such research is undertaken 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 A professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college college, school or other recognized educational institution in that Contracting State and who is is, or was immediately before that visit such visit, a resident of the other Contracting State, State shall be exempt from tax in the first-first- mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from in respect of which he is subject to tax in the date of his first visit for that purposeother Contracting State.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such 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 Avoidance Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits 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, institution primarily for research purposes or other similar public institutions, visits that other State for a period not exceeding two years solely for the purpose of teaching or carrying out research or both at a university, college or other recognized educational such public institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in that other State on any remuneration for such teaching or research which is subject to tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purposeState.
2. The provisions of paragraph 1 This Article shall not apply to income from research if such research is undertaken 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 visits a Contracting State for the purpose of teaching or carrying out engaging in research at a university, college or other recognized recognised educational institution in that Contracting State State, and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in by the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date of his first visit arrival in that State for that such purpose.
2. The provisions provision of paragraph 1 shall not apply to income from research research, if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
Appears in 1 contract