Common use of TEACHERS AND RESEARCHERS Clause in Contracts

TEACHERS AND RESEARCHERS. 1. 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 exempted 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. 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: 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 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 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 exempted 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. 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, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

TEACHERS AND RESEARCHERS. 1. 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 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 exempted 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. 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 2 contracts

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

TEACHERS AND RESEARCHERS. 1. 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 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 exempted 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. 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 2 contracts

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

TEACHERS AND RESEARCHERS. 1. 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 universityUniversity, college, schoolschool or other educational institution, museum museum, or other cultural institution in that first mentioned Contracting State or under an official programme programmed 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 exempted 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. 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 wholly or mainly for the private benefit of a specific person or persons.

Appears in 2 contracts

Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius 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 Mauritius 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 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 universityan 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 not be exempted from tax taxed 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. 2. The provisions of paragraph 1 (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: Agreement for the Avoidance of Double Taxation, Income Tax Agreement

TEACHERS AND RESEARCHERS. 1. 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 firstmentioned Contracting State or of a universityUniversity, college, schoolschool or other educational institution, museum 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 exempted 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. 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 wholly or mainly for the private benefit of a specific person or persons.

Appears in 2 contracts

Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Mauritius 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 Mauritius 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 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 exempted 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.State.β€Œ 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 immediately before visiting a Contracting State a resident of the other Contracting State Stale and who, at . a: the invitation of the Government of the first-first - mentioned Contracting State or of a universityUniversity, collegecoliege, school, museum or other cultural institution in that first mentioned Contracting State Slate or under an official programme of cultural exchange, is present in that Contracting State for lor a period not exceeding three consecutive years solely for the purpose of teaching, giving lectures or carrying out research at such institution shall be exempted exempt from tax in that Contracting State on his remuneration for such activity, provided that payment of of' such remuneration is derived by him from outside that Contracting StateStale. 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 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 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 exempted 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. (2. ) The provisions of paragraph 1 of 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

Samples: Convention for the Avoidance of Double Taxation

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TEACHERS AND RESEARCHERS. 1. 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, 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 exempted 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. 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

Samples: Double Taxation Avoidance Agreement

TEACHERS AND RESEARCHERS. 1. 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 exempted 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. 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 immediately before visiting a Contracting Contacting 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 mentioned Contracting State or under an official programme programmed 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 exempted 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. 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: Double Taxation Agreement

TEACHERS AND RESEARCHERS. 1. 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 mentioned Contracting State or under an official programme 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 exempted 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. 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 and the Prevention of Fiscal Evasion With Respect to Taxes on Income

TEACHERS AND RESEARCHERS. 1. 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 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 exempted 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. 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

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