Common use of Teachers Clause in Contracts

Teachers. A professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching at a university, college, school or other 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 any remuneration for such teaching in respect of which he is subject to tax in the other Contracting State.

Teachers. A professor or teacher 1. An individual who visits a Contracting State for a period not exceeding two years for the purpose purposes of teaching or engaging in research at a university, college, school college or other recognized educational institution in that Contracting State State, and who is, or was immediately before that visit, visit a resident of the other Contracting State State, shall be exempt exempted from tax in by the first-mentioned Contracting State on any remuneration for such teaching in respect of which or research for a period not exceeding two years from the date he is subject to tax in the other Contracting Statefirst visits that State for such purpose.

Teachers. A professor An individual who, at the invitation of a university, college, school or teacher who other similar recognised educational institution in one of the Contracting States, visits a that Contracting State for a period not exceeding two years solely for the purpose of teaching at a university, college, school or other 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 the first-mentioned Contracting State on any remuneration for such teaching in respect of which he is subject to tax in the other Contracting State.

Teachers. A professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching at a university, college, school or other 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 any remuneration for such teaching in respect of which he is subject to tax in the other Contracting State.. Income Tax Act section 106 United Kingdom

Teachers. A professor An individual who, at the invitation of a university, college, school or teacher who other similar recognized educational institution in one of the Contracting States, visits a that Contracting State for a period not exceeding two years solely for the purpose of teaching at a university, college, school or other 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 the first-mentioned Contracting State on any remuneration for such teaching in respect of which he is subject to tax in the other Contracting State.

Teachers. A professor or teacher An individual who visits a Contracting State at the invitation of that State or of a university, college, school, museum or other cultural institution of that Contracting State or under an official programme of cultural exchange for a period not exceeding two years solely for the purpose of teaching teaching, giving lectures or carrying out research at a university, college, school or other educational such 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 his remuneration for such teaching in respect of which he activity, provided that such remuneration is subject to tax in the other Contracting derived from sources outside that State.

Teachers. A professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching at a university, college, school or other recognised educational institution in that Contracting State and who iswas, 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 in respect of which for a period not exceeding two years from the date he is subject to tax in the other Contracting Statefirst visits that State for such purpose.

Teachers. A professor or teacher 1. An individual who visits a Contracting State for a period not exceeding two years for the purpose of teaching or engaging in research at a universityUniversity, college, school college or other recognised educational institution in that Contracting State State, and who is, or was immediately before that visit, visit a resident of the other Contracting State State, shall be exempt exempted from tax in by the first-mentioned Contracting State on any remuneration for such teaching in respect of which or research for a period not exceeding two years from the date he is subject to tax in the other Contracting Statefirst visits that State for such purpose.

Teachers. A professor or teacher (1) An individual who visits a one of the Contracting State States for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college, school or other recognised educational institution in that Contracting State State, and who is, or was immediately before that visit, visit was a resident of the other Contracting State State, shall be exempt exempted from tax in by the first-mentioned Contracting State on any remuneration for such teaching in respect of which or research for a period not exceeding two years from the date he is subject to tax in first visits that State for such purpose, provided that such remuneration arises from sources outside the other first-mentioned Contracting State.

Teachers. A professor or teacher 1. An individual who visits a one of the Contracting State States for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college, school college or other recognised educational institution in that Contracting State and who is, is or was immediately before that visit, visit a resident of the other Contracting State State, shall be exempt from tax in by the first-mentioned Contracting State on any remuneration for such teaching in respect of which or research for a period not exceeding two years from the date he is subject to tax in the other Contracting Statefirst visits that State for such purpose.

Teachers. A professor or teacher 1. An individual who visits a Contracting State for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college, school college or other recognised educational institution in that Contracting State State, and who is, or was immediately before that visit, visit a resident of the other Contracting State State, shall be exempt exempted from tax in by the first-mentioned Contracting State on any remuneration for such teaching in respect of which or research for a period not exceeding two years from the date he is subject to tax in the other Contracting Statefirst visits that State for such purpose.

Teachers. ‌ A professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching at a university, college, school or other 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 any remuneration for such teaching in respect of which he is subject to tax in the other Contracting State.

Teachers. A professor An individual who, at the invitation of a university, college, school or teacher who other similar recognised educational institution in one of the Contracting States, visits a that Contracting State for a period not exceeding two years solely for the purpose of teaching at a university, college, school or other 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 the first-mentioned Contracting State on any remuneration for such teaching in respect of which he is subject to tax in the other Contracting Stateteaching.