Common use of PROFESSORS AND RESEARCHERS Clause in Contracts

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

Appears in 8 contracts

Samples: Agreement, Agreement, Agreement

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PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempted from taxation in the other Contracting State, visits the 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 the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 8 contracts

Samples: Agreement, Agreement, Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to visiting the other Contracting State, and who, solely for the purpose of teaching or scientific research at the invitation of any an university, college, school school, or other similar educational institution, or scientific research institution which is recognized as non-profitable by the competent authority in the Government of that other Contracting State, visits the other Contracting State or under an official programme of cultural exchange, for a period not exceeding two years solely for from the purpose date of teaching or research or both at such educational institution his first arrival in that other State, shall be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 7 contracts

Samples: www.fbscyprus.com, app.parlamento.pt, app.parlamento.pt

PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to visiting the other Contracting State, and who, State solely for the purposes of teaching or scientific research at the invitation of any a university, college, school school, or other similar educational institution, or scientific research institution which is recognized recognised as non-profitable by the competent authority in the Government of that other Contracting State, visits the other Contracting State or under an official programme of cultural exchange, for a period not exceeding two years solely for from the purpose date of teaching or research or both at such educational institution his first arrival in that other State, shall be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 6 contracts

Samples: Agreement, Agreement, Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any university, college, school or other similar non-profitable educational institution, which is recognized by the competent authority in the Government of that other Contracting State, visits the is present in that other Contracting State for a period not exceeding two years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching or research or both both, at such educational institution shall be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 6 contracts

Samples: internationaltaxtreaty.com, www.ris.bka.gv.at, www.parlament.gv.at

PROFESSORS AND RESEARCHERS. 1. An individual A professor, teacher or researcher who makes a temporary visit to a Contracting State solely 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempt from tax in the other Contracting State, visits the other first-mentioned Contracting State for a period not exceeding two years solely from the date of his first visit for the that purpose in respect of teaching or research or both at such educational institution shall be exempt from tax in the other Contracting State on his remuneration for such teaching or research, provided that he is taxed on such remuneration in the other Contracting State.

Appears in 5 contracts

Samples: www.ris.bka.gv.at, www.ris.bka.gv.at, www.parlament.gv.at

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any approved university, college, school school, or other similar educational institution or scientific research institution, which is recognized by the competent authority in the other Contracting State, visits the that other Contracting State for a period not exceeding two years from the date of his arrival in that other State solely for the purpose of teaching or research or both at such educational institution or research institution, shall be exempt from tax in the that other Contracting State on his any remuneration for derived from such teaching or research.

Appears in 5 contracts

Samples: Agreement, Agreement, www.hacienda.gob.es

PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempt from taxation in the other Contracting State, visits the 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 the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 4 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in the Government of that other Contracting State, visits the is present in that other Contracting State for a period not exceeding two 2 years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching or research or both both, at such educational institution shall be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 4 contracts

Samples: internationaltaxtreaty.com, www.ris.bka.gv.at, www.ris.bka.gv.at

PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempted from taxation in the other Contracting State, visits the 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 the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any approved university, college, school school, or other similar educational institution or scientific research institution, which is recognized by the competent authority in the other Contracting State, visits the that other Contracting State for a period not exceeding two years from the date of his arrival in that other State solely for the purpose of teaching or research or both at such educational institution or research institution, shall be exempt from tax in the that other Contracting State on his any remuneration for derived from such teaching or research. An individual shall be entitled to the benefits of this Article only once.

Appears in 3 contracts

Samples: soliq.uz, www.revenue.ie, www.dfa.ie

PROFESSORS AND RESEARCHERS. (1. ) An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognised educational institution, which institution in that State and who is recognized by the competent authority in or was immediately before that visit a resident of the other Contracting State, visits shall be exempt from taxation in the 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 that purpose, provided that such educational institution shall be exempt remuneration arise from tax in the other Contracting State on his remuneration for such teaching or researchsources outside that State.

Appears in 3 contracts

Samples: www.parlament.gv.at, www.ris.bka.gv.at, rdb.manz.at

PROFESSORS AND RESEARCHERS. 1. An individual who is a A resident of a the Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any a university, college, school or other similar educational institution, which is recognized by the competent authority situated in the other Contracting State and recognised by the Government of that other Contracting State, visits the is temporarily present in that other Contracting State solely for the purpose of teaching, or engaging in research, or both, at the educational institution shall, for a period not exceeding two years solely for from the purpose date of teaching or research or both at such educational institution shall his first arrival in that other Contracting State, be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 3 contracts

Samples: sfs.md, www.stjornarradid.is, internationaltaxtreaty.com

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of visits 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 recognized by the competent authority in the other Contracting State, visits the other Contracting State for a period not exceeding two years solely for the purpose of teaching or carrying out research at any non-profit making university, college, school, research institute or both at similar institution which is accredited by that Contracting State and who is, or immediately before making such educational institution visit was, a resident of the other Contracting State, shall be exempt from tax in the other Contracting first-mentioned State on his remuneration for such teaching teach- ing or researchresearch received from outside the first-mentioned State for a period not ex- ceeding two years from the date of the individual’s first arrival in that State.

Appears in 2 contracts

Samples: app.parlamento.pt, app.parlamento.pt

PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational or scientific research 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempted from taxation in the other Contracting State, visits the 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 the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 2 contracts

Samples: www.vmi.lt, internationaltaxtreaty.com

PROFESSORS AND RESEARCHERS. 1. An individual who 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempted from taxation in the other Contracting State, visits the 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 the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 2 contracts

Samples: Agreement, Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of visits 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 recognized by the competent authority in the other Contracting State, visits the other Contracting State for a period not exceeding two years solely for the purpose of teaching or carrying out research at a University, College, school or both at such other recognized educational institution in that State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax taxation in the other Contracting first-mentioned State on his remuneration for such teaching or researchresearch for a period not- exceeding two years from the date of his first visit for that purpose, provided that such remuneration arise from sources outside that State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, auditors.am

PROFESSORS AND RESEARCHERS. 1. An individual who is is, or immediately before visiting a Contracting State was, a resident of a Contracting State immediately before making a visit to the other Contracting StateState and is present in the first-mentioned Contracting State for the primary purpose of teaching, and who, giving lectures or conducting research at the invitation of any a university, college, school or other similar educational institution, which is recognized institution or scientific research institution accredited by the competent authority in Government of the other Contracting State, visits the other Contracting first-mentioned Con-tracting 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 the other first-mentioned Contracting State on State, for a period of two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching teaching, lectures or research.

Appears in 2 contracts

Samples: Agreement, Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority officially recognised, is present in the that other Contracting State, visits the other Contracting State for a period not exceeding two 2 years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching or research or both both, at such educational institution shall be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 2 contracts

Samples: Agreement, Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a public university, public college or any other public 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempted from taxation in the other Contracting State, visits the 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 the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 1 contract

Samples: Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of a Contracting State or was immediately before making a visit to a Contracting State a resident of the other Contracting State, State and who, at the invitation of any a university, college, school or other similar educational institution, which is recognized by the competent authority institution in the other first-mentioned Contracting State, visits the other that Contracting State for a period not exceeding two years solely for the purpose of teaching or scientific research or both at such educational an institution for a period less than one year, shall be exempt from tax in the other that first-mentioned Contracting State on his remuneration for such teaching or research.. Article XXII

Appears in 1 contract

Samples: www.spenceclarke.com

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institution, which institution in that State and who is recognized by the competent authority in or was immediately before that visit a resident of the other Contracting State, visits shall be exempt from taxation in the 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 that purpose, provided that such educational institution shall be exempt remuneration arise from sources outside that State and is subject to tax in the other Contracting State on his remuneration for such teaching or researchState.

Appears in 1 contract

Samples: www.vmi.lt

PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any university, college, school or other similar non- profitable educational institution, institution which is recognized by the competent authority in the Government of that other Contracting State, visits is present in the other Contracting State for a period not exceeding two years solely for the purpose of teaching or research or both both, at such educational institution shall be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 1 contract

Samples: Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or any other similar recognised educational institution, which institution in that State and who is recognized by the competent authority in or was immediately before that visit a resident of the other Contracting State, visits shall be exempt from taxation in the other first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years solely from the date of the first visit for the purpose of teaching or research or both at that purpose, provided that such educational institution shall be exempt remuneration arises from tax in the other Contracting State on his remuneration for such teaching or researchsources outside that State.

Appears in 1 contract

Samples: static.pmg.org.za

PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the the purpose of teaching or carrying out research at an University, college or other recognized 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 the invitation of any university, college, school or other similar educational institution, which is recognized shall be exempted from taxation by the competent authority in the other Contracting State, visits the other first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years solely from his first date for the purpose of teaching or research or both at such educational institution shall be exempt from tax in the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institution, which institution in that State and who is recognized by the competent authority in or was immediately before that visit a resident of the other Contracting State, visits shall be exempt from taxation in the 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 that purpose, provided that such educational institution shall be exempt remuneration is derived by him from tax in the other Contracting State on his remuneration for such teaching or researchoutside that State.

Appears in 1 contract

Samples: Agreement

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PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to visiting the other Contracting State, and who, solely for the purposes of teaching or scientific research at the invitation of any an university, college, school school, or other similar educational institution, or scientific research institution which is recognized as non-profitable by the competent authority in the Government of that other Contracting State, visits the other Contracting State or under an official programme of cultural exchange, for a period not exceeding two years solely for from the purpose date of teaching or research or both at such educational institution his first arrival in that other State, shall be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

PROFESSORS AND RESEARCHERS. (1. ) An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any approved university, college, school school, or other similar educational institution or scientific research institution, which is recognized by the competent authority in the other Contracting State, visits the that other Contracting State for a period not exceeding two years from the date of his arrival in that other State solely for the purpose of teaching or research or both at such educational institution or research institution, shall be exempt from tax in the that other Contracting State on his any remuneration for derived from such teaching or research.

Appears in 1 contract

Samples: Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in the other Contracting State, visits the other Contracting State shall be exempt from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two consecutive 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 the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

PROFESSORS AND RESEARCHERS. 1. An individual A professor or teacher who is makes a resident of a Contracting State immediately before making a temporary visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in the other Contracting State, visits the other a Contracting State for a period not exceeding two years solely for the purpose of teaching or conducting research at a university, college, school or both at other educational institution, and who is, or immediately before such educational institution visit was, a resident of the other Contracting State shall be exempt from tax in the other first-mentioned Contracting State on his in respect of remuneration for such teaching or research.

Appears in 1 contract

Samples: Agreement

PROFESSORS AND RESEARCHERS. 1. An individual 1.A professor or researcher who is makes a resident of a Contracting State immediately before making a temporary visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority in the other Contracting State, visits the other a Contracting State for a period not exceeding two 2 years solely for the purpose of teaching or conducting research at a university, college, school, or both at other similar educational institution, and who is, or immediately before such educational institution visit was, a resident of the other Contracting State shall be exempt from tax in the other first-mentioned Contracting State on his in respect of remuneration for from such teaching or research.

Appears in 1 contract

Samples: www.rapportiinternazionali.sm

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institution, which institution in that State and who is recognized by the competent authority in or was immediately before that visit a resident of the other Contracting State, visits shall be exempt from taxation in the 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 that purpose, provided that such educational institution shall be exempt remuneration arises from tax in the other Contracting State on his remuneration for such teaching or researchsources outside that State.

Appears in 1 contract

Samples: www.rs.ge

PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university or other recognised educational institution of the same level 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempt from taxation in the other Contracting State, visits the 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 the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 1 contract

Samples: Αgreement

PROFESSORS AND RESEARCHERS. 1. An individual who is a A resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any a university, college, school or other similar educational institution, which is recognized by the competent authority situated in the other Contracting State and recognized by the Government of that other Contracting State, visits the is temporarily present in that other Contracting State solely for the purpose of teaching, or engaging in research, or both, at the educational institution shall, for a period not exceeding two years solely for from the purpose date of teaching or research or both at such educational institution shall his first arrival in that other Contracting State, be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 1 contract

Samples: auditors.am

PROFESSORS AND RESEARCHERS. 1. l. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any approved university, college, school school, or other similar educational institution or scientific research institution, which is recognized by the competent authority in the other Contracting State, visits the that other Contracting State for a period not exceeding two years from the date of his arrival in that other State solely for the purpose of teaching or research or both at such educational institution or research institution, shall be exempt from tax in the that other Contracting State on his any remuneration for derived from such teaching or research.

Appears in 1 contract

Samples: soliq.uz

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institution, which institution in that State and who is recognized by the competent authority in a resident of the other Contracting State, visits shall be exempt from taxation in the 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 that purpose, provided that such educational institution shall be exempt remuneration arise from tax in the other Contracting State on his remuneration for such teaching or researchsources outside that State.

Appears in 1 contract

Samples: Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any recognised university, college, school or other similar educational institution or scientific research institution, which is recognized by the competent authority in the other Contracting State, visits the that other Contracting State for a period not exceeding two years from the date of his arrival in that other State solely for the purpose of teaching or research or both at such educational institution or research institution, shall be exempt from tax taxable only in the other Contracting first-mentioned State on his any remuneration for derived from such teaching or research.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PROFESSORS 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 any university, college, school or other similar non-profitable educational institution, which is recognized by the competent authority in Government of the other Contracting State, visits the is present in that other Contracting State for a period not exceeding two years from the date of his first visit for that purpose in that other State, solely for the purpose of teaching or research or both both, at such educational institution shall be exempt from tax in the that other Contracting State on his remuneration for such teaching or researchresearch received from outside that State.

Appears in 1 contract

Samples: Agreement

PROFESSORS AND RESEARCHERS. 1. 1 - An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at the invitation of any approved university, college, school school, or other similar educational institution or scientinc research institution, which is recognized by the competent authority in the other Contracting State, visits the that other Contracting State for a period not exceeding two years from the date of his arrival in that other State solely for the purpose of teaching or research or both at such educational institution or research institution, shall be exempt from tax in the that other Contracting State on his any remuneration for derived from such teaching or research.

Appears in 1 contract

Samples: Agreement

PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to visiting the other Contracting State, and who, solely for the purpose of teaching or scientific research at the invitation of any an university, college, school school, or other similar educational institution, or scientific research institution which is recognized as non- profitable by the competent authority in the Government of that other Contracting State, visits the other Contracting State or under an official programme of cultural exchange, for a period not exceeding two years solely for from the purpose date of teaching or research or both at such educational institution his first arrival in that other State, shall be exempt from tax in the that other Contracting State on his remuneration for such teaching or research.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized 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 the invitation of any university, college, school or other similar educational institution, which is recognized by the competent authority shall be exempted from taxation in the other Contracting State, visits the 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 the other Contracting State on his remuneration for such teaching or researchthat purpose.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PROFESSORS AND RESEARCHERS. 1. An individual who is a resident of visits a Contracting State immediately before making for the purpose of teaching or carrying out research at a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar recognized educational institution, which institution in that State and who is recognized by the competent authority in or was immediately before that visit a resident of the other Contracting State, visits shall be exempt from taxation in the 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 that purpose, provided that such educational institution shall be exempt remuneration arises from tax in the other Contracting State on his remuneration for such teaching or researchsources outside that State.

Appears in 1 contract

Samples: Agreement

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