Common use of TEACHERS AND RESEARCHERS Clause in Contracts

TEACHERS AND RESEARCHERS. 1. 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-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official program 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. 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 9 contracts

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

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TEACHERS AND RESEARCHERS. (1. ) 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 university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official program 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. (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, Agreement for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. An individual Payments which a teacher or researcher who is or was immediately before visiting a resident of a Contracting State a resident of and who is present in the other Contracting State and who, at the invitation of the Government of the first-mentioned that other Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned other Contracting State or under an official program of cultural exchange, is present in that other 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 receives, shall be exempt exempted from tax in that other Contracting State on his remuneration for such activity. 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 3 contracts

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

TEACHERS AND RESEARCHERS. 1. 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-mentioned Contracting State or of a university, college, school, museum or other public cultural institution in that first mentioned Contracting State or under an official program 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. 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 3 contracts

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

TEACHERS AND RESEARCHERS. 1. 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-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official program 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. 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 hut 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

TEACHERS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college, school or other recognised educational institution in that State and who is or was immediately before visiting a Contracting State that visit a resident of the other Contracting State and whoState, 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 program 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 the first-mentioned State on any remuneration from such teaching or research for a period not exceeding two years from the date of his first visit to that State for that purpose, providing that such remuneration for such activityis derived by him from outside that State. An individual shall be entitled to the benefits of this Article only once. 2. The provisions of the foregoing paragraph 1 of this Article shall not apply to income from research if such research is activities are undertaken not in by the public interest but individual primarily for the private benefit of a specific some 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 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-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State Stale or under an official program 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. 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 1 contract

Samples: Agreement for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. ‌‌ 1. 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-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official program 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. 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 1 contract

Samples: Agreement for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. ‌‌ 1. 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-mentioned Contracting State or of a universityUniversity, college, school, museum or other cultural similar educational, scientific or research institution in that first mentioned Contracting State or under an official program 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 exempted from tax in that Contracting State on his remuneration for such activity. 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 1 contract

Samples: Agreement for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a resident of a Contracting State immediately before making a resident of visit to the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a any university, college, school, museum school or other cultural institution in similar non-profitable educational institution, which is recognized by the Government of that first mentioned other Contracting State or under an official program of cultural exchangeState, is present in that other Contracting State for a period not exceeding three consecutive two years from the date of his first arrival in that other Contracting State, solely for the purpose of teachingteaching or research or both, giving lectures or carrying out research at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such activityteaching or research. 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 1 contract

Samples: Convention for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. 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-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official program 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. 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 1 contract

Samples: Agreement for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. 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 program programme of cultural exchange, exchange is present in that Contracting State for a period not exceeding three consecutive years solely for the .the purpose of teaching, teaching giving lectures or carrying out research at such institution shall may be exempt from tax taxed in that the Contracting State on his remuneration for such activitywhere the individual is a resident. 2. The provisions provision of paragraph 1 of the this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily primary for the private benefit of a specific person or persons.

Appears in 1 contract

Samples: Income Tax (Double Taxation Relief) Order

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TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a resident of a Contracting State immediately before making a resident of visit to the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a any university, college, school, museum school or other cultural institution in similar non-profitable higher educational institution, which is recognized by the Government of that first mentioned other Contracting State or under an official program of cultural exchangeState, is present in that Contracting other State for a period not exceeding three consecutive two years from the date of his first arrival in that other Contracting State, solely for the purpose of teachingteaching or research or both, giving lectures or carrying out research at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such activityteaching or research. 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 1 contract

Samples: Convention for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. 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-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official program of cultural exchange, is present in that Contracting State for a period not exceeding three (3) 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. 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 1 contract

Samples: Agreement for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. 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-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official program 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 exempted from tax in that Contracting State on his remuneration for such activity. 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 1 contract

Samples: Agreement for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State State, and who, at the invitation of the Government of the first-mentioned Contracting State or of a any university, college, school, museum school or other cultural similar educational institution which is recognised by the competent authority in that first the first- mentioned Contracting State or under an official program of cultural exchangeState, is present in visits that first-mentioned Contracting State for a period not exceeding three consecutive years solely for the purpose of teaching, giving lectures teaching or carrying out research researching or both at such educational institution shall be exempt from tax in that the first-mentioned Contracting State on his any remuneration for such activityteaching or research. 2. The provisions of paragraph 1 of this Article shall not apply to income from research researching if such research is undertaken by the individual not in the public interest but primarily wholly or mainly for the private benefit of a specific person or persons.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college, school or other recognised educational institution in that State and who is or was immediately before visiting a Contracting State that visit a resident of the other Contracting State and whoState, 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 program 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 the first- mentioned State on any remuneration from such teaching or research for a period not exceeding two years from the date of his first visit to that State for that purpose, providing that such remuneration for such activityis derived by him from outside that State. An individual shall be entitled to the benefits of this Article only once. 2. The provisions of the foregoing paragraph 1 of this Article shall not apply to income from research if such research is activities are undertaken not in by the public interest but individual primarily for the private benefit of a specific some person or persons.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. 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-mentioned Contracting State or of a university, college, school, museum or other cultural institution in that first mentioned Contracting State or under an official program 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. 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.. Article 21‌

Appears in 1 contract

Samples: Double Taxation Agreement

TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a resident of a Contracting State immediately before making a resident of visit to the other Contracting State and who, at the invitation of the Government of the first-mentioned Contracting State or of a any university, college, school, museum school or other cultural institution in similar non-profitable educational institution, which is recognized by the Government of that first mentioned other Contracting State or under an official program of cultural exchangeState, is present in that Contracting other State for a period not exceeding three consecutive 2 years from the date of his first arrival in that other Contracting State, solely for the purpose of teachingteaching or research or both, giving lectures or carrying out research at such institution educational institution, shall be exempt from tax in that other Contracting State on his remuneration income for such activityteaching or research. 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 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

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