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 a public university, college, institution which exists primarily for research purposes or other similar 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 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 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 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, 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 a any public university, college, institution which exists primarily for research purposes or other similar public institutioninstitutions, visits that other State for a period not exceeding two years solely for the purpose of teaching or research or both at such public institution institutions 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.
2. This The provisions of paragraph 1 of 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, Income Tax Agreement, Income Tax 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 a any public university, college, institution which exists primarily for research purposes or other similar public institutioninstitutions, visits that other Contracting State 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 subjected 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 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, 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 a any public university, college, institution which exists primarily for research purposes or other similar public educational institution, visits that other State for a period not exceeding two years solely for the purpose purposes of teaching or research or both at such public educational 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 first-mentioned firstmentioned 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 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 is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of a any public university, college, institution which exists Institution primarily for research purposes or other similar public educational institution, visits that other State for a period not exceeding two years solely for the purpose purposes of teaching or research or both at such public educational 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 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 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
TEACHERS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at the invitation of any public university, college, school or other similar public institution in that state and who is or was immediately before that visit a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at shall be exempt from taxation in the invitation of a public university, college, institution which exists primarily first-mentioned Contracting State on remuneration for such teaching or research purposes or other similar public institution, visits that other State for a period not exceeding two years solely from the date of his first visit for the purpose of teaching or research or both at that purpose, provided that such public institution shall be exempt remuneration is derived by him from tax in outside that other State on any remuneration for such teaching or research which is subject to tax in the first-mentioned Contracting State.
2. This Article The provisions of paragraph 1 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 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 a any public university, college, institution which exists primarily for research purposes or other similar public educational institution, visits that other State for a period not exceeding two years solely for the purpose purposes of teaching or research or both at such public educational 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 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