Common use of Teachers Clause in Contracts

Teachers. 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 any university, college, school or other similar educational institution, which is recognised by the competent authority in that other Contracting State, visits that other Contracting State 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 tax in that other Contracting State on his remuneration for such teaching or research.

Teachers. An individual individual, who is a resident of a one of the Contracting State States immediately before making a visit to the other Contracting State, and who, who makes such visit at the invitation of any the Government of that other Contracting State, or of a recognised university, college, school or other similar recognised educational institution, which is recognised by institution in the competent authority in that other Contracting State, visits that other Contracting State solely for the purpose of teaching at such educational institution 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 tax in that other the first-mentioned Contracting State on his remuneration for such teaching or researchteaching.

Teachers. 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 any university, college, school or other similar educational institution, which is recognised by the competent authority in that other Contracting State, visits that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution institutions shall be exempt from tax in that other Contracting State on his remuneration for such teaching or research.

Teachers. 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 any university, college, school or other similar educational institution, institution which is recognised by the competent authority in that other Contracting State, visits that other Contracting State 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 tax in that other Contracting State on his remuneration for such teaching or research.

Teachers. An individual who 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 university, college, school or other similar educational institution, which is recognised recognized by the competent concerned authority in that other Contracting State, State visits that other Contracting State for a period not exceeding two consecutive years solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such teaching or research.

Teachers. 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 any university, college, school or other similar educational institution, which is recognised by the competent authority in that other Contracting State, visits that other Contracting State 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 tax in that other Contracting State on his remuneration for such teaching or research, provided that such remuneration is from sources outside that other Contracting State.

Teachers. An individual individual, who is a resident of a one of the Contracting State States immediately before making a visit to the other Contracting State, and who, who makes such visit at the invitation of any the Government of that other Contracting State, or of a recognised university, college, school or other similar recognised educational institution, which is recognised by institution in the competent authority in that other Contracting State, visits that other Contracting State solely for the purpose of teaching at such educational institution 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 tax in that other the first-mentioned Contracting State on his remuneration for such teaching or research.teaching. Back to contents

Teachers. An 1.An individual who is visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognised educational institution in that Contracting 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 any university, college, school or other similar educational institution, which is recognised by the competent authority in that other Contracting State, visits that other first-mentioned Contracting State on remuneration for such teaching or research 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 such educational institution shall be exempt from tax in that other Contracting State on his remuneration for such teaching or researchpurpose.