Common use of PROFESSORS, TEACHERS AND RESEARCHERS Clause in Contracts

PROFESSORS, 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 any university, college, school or other similar educational institution which is recognized 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 any remuneration for such teaching or research.

Appears in 9 contracts

Samples: Double Taxation Avoidance Agreement, Agreement, Taxation Avoidance Agreement

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PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual A professor, teacher 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 that other Contracting State, visits that 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 that other the first-mentioned Contracting State on any in respect of remuneration for from such teaching or research.

Appears in 7 contracts

Samples: Agreement, Agreement, www.mof.gov.kn

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual A professor, teacher or research scholar who is or was a resident of a the Contracting State immediately before making a visit to visiting 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 that other Contracting State, visits that other Contracting State for a period not exceeding two years solely for the purpose of teaching or research engaging in research, or both both, at such educational a university, college or other similar approved institution in that other Contracting State shall be exempt from tax in that other Contracting State on any remuneration for such teaching or researchresearch for a period not exceeding two years from the date of his arrival in that other State.

Appears in 4 contracts

Samples: Agreement, Agreement, www.incometaxindia.gov.in

PROFESSORS, 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 any university, college, school or other similar educational institution institution, which is recognized 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 any remuneration for such teaching or research.

Appears in 4 contracts

Samples: Agreement, Double Taxation Avoidance Agreement, Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is visits one of the Contracting States for the purpose of teaching or engaging in research at 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 recognised educational institution which is recognized by the competent authority in that Contracting State, and who immediately before that visit was a resident of the other Contracting State, visits that other Contracting State shall, for a period not exceeding two years solely from the date of his first arrival in that first-mentioned State for the purpose of teaching or research or both at such educational institution shall that purpose, be exempt from tax in that other Contracting State on any the remuneration for such teaching or research.

Appears in 3 contracts

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

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is visits one of the Contracting States, for a resident period not exceeding two years, for the purpose of teaching or engaging in research at 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 recognised educational institution which is recognized by the competent authority in that Contracting State, and who immediately before that visit was a resident of the other Contracting State, visits that other Contracting State shall, for a period not exceeding two years solely from the date of his first arrival in that first-mentioned State for the purpose of teaching or research or both at such educational institution shall that purpose, be exempt from tax in that other Contracting State on any the remuneration for such teaching or research.

Appears in 3 contracts

Samples: www.gov.il, internationaltaxtreaty.com, www.gov.il

PROFESSORS, 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 any university, college, school or other similar educational institution institution, which is recognized 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 any his remuneration for such teaching or research.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is a resident of a Contracting State who, immediately before making a visit to the other Contracting State, was a resident of a contracting State and who, at the invitation of any university, college, school or other similar educational institution institution, which is recognized recognised by the competent authority in that other Contracting State, visits that other Contracting 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 any remuneration for such teaching or research.

Appears in 3 contracts

Samples: Agreement, Taxation Avoidance Agreement, Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State 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 recognised by the competent authority in that other the first-mentioned Contracting State, visits that other first-mentioned Contracting State for a period not exceeding two (2) 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 any remuneration for such teaching or research.

Appears in 3 contracts

Samples: Agreement, Double Taxation Avoidance Agreement, Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. (1. ) An individual who is or was immediately before visiting a Contracting State a resident of a Contracting State immediately before making a visit to the other Contracting State, State and who, at who is present in the invitation of any university, college, school or other similar educational institution which is recognized by the competent authority in that other Contracting State, visits that other Contracting first-mentioned State for a period not exceeding two years solely for the purpose of teaching or carrying out research or both for teaching at such educational a public university, college, institution primarily for research purposes or other similar public institutions, shall be exempt from tax in that other Contracting the first-mentioned State on any remuneration received for such teaching or researchan activity, provided that such remunerations arise from sources outside that State.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my

PROFESSORS, TEACHERS 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 university, college, school or other similar educational institution which is recognized 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 any remuneration for such teaching or research.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com

PROFESSORS, 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 any university, college, college school or other similar educational institution institution, which is recognized by the competent due 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 any remuneration for such teaching or research.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, download.rd.go.th

PROFESSORS, 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 any university, college, school or other similar educational institution which is recognized 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 any remuneration for such teaching or research.

Appears in 2 contracts

Samples: Agreement, Double Taxation Avoidance Agreement

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

Appears in 2 contracts

Samples: Agreement, internationaltaxtreaty.com

PROFESSORS, TEACHERS 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, State and who, at the invitation of any university, college, school or other similar educational institution institution, which is recognized recognised as nonprofitable by the competent authority in Government of that other Contracting State, visits that other Contracting State for a period not exceeding two years from the date of his first arrival in that other State solely for the purpose of teaching or doing research or both at such educational institution institution, shall be exempt from tax in that other Contracting State on any remuneration for such teaching or research.

Appears in 2 contracts

Samples: Agreement, mof.ge

PROFESSORS, 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 any university, college, school or other similar educational institution which is recognized by the competent authority in that other Contracting State, visits that other Contracting State for a period not exceeding two 3 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 any remuneration for such teaching or research.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, who at the invitation of any university, college, school or other similar educational institution which is recognized by the competent authority in that other the first- mentioned Contracting State, visits that other first-mentioned 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 any remuneration for such teaching or research.

Appears in 2 contracts

Samples: Agreement, Double Taxation Avoidance Agreement

PROFESSORS, TEACHERS 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, and who, at the invitation of any university, college, school or other similar educational institution which is recognized 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 any his remuneration for such teaching or research.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com

PROFESSORS, TEACHERS 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 university, college, school or other similar educational institution which is recognized by the competent authority officially recognised 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 any remuneration for such teaching or research.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com

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

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, Agreement

PROFESSORS, 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 any university, college, school college or other similar educational institution which is recognized 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 any remuneration for such teaching or researchresearch which is subject to tax in the first- mentioned Contracting State.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, trungtamwto.vn

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual A professor or a teacher who is a resident of visits a Contracting State immediately before making a visit to for the other Contracting Statepurposes of teaching or engaging in research, and whoor both, at the invitation of any universitya University, college, school or other similar educational approved institution which is recognized by the competent authority in that Contracting State and who is, or was immediately before such visit, a resident of the 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 the first-mentioned Contracting State on any remuneration for such teaching or researchresearch for a period not exceeding two years, from the date of his arrival in that Contracting State.

Appears in 2 contracts

Samples: idt.taxsutra.com, www.incometaxindia.gov.in

PROFESSORS, 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 any university, college, school college or other similar educational institution which is recognized by the competent authority in that other Contracting Stateinstitution, 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 any remuneration for such teaching or researchresearch which is subject to tax in the first-mentioned Contracting State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State 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 that other the first-mentioned Contracting State, visits that other first-mentioned Contracting State for a period not exceeding two years solely for the purpose of teaching or research researching or both at such educational institution shall be exempt from tax in that other Contracting State on any remuneration for such teaching or research.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, soliq.uz

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual A professor, teacher 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 that other Contracting State, visits that other a Contracting State for a period not exceeding two 2 years solely for the purpose of teaching or conducting research at an officially recognized 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 that other the first-mentioned Contracting State on any in respect of remuneration for from such teaching or research.

Appears in 2 contracts

Samples: www.fdfa.be, backoffice3.titanka.com

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State 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 institutions which is recognized by the competent authority authorities in that other the first- mentioned Contracting State, visits that other Contracting State for a period not exceeding two years from the date of assuming his duty solely for the purpose of teaching or research researching or both at such educational institution shall be exempt from tax in that other the first- mentioned Contracting State on of any remuneration for such teaching or research.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com

PROFESSORS, TEACHERS 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 is recognized by the competent authority in that State and who is or was immediately before that visit a resident of the other Contracting State, visits that other shall be exempt from taxation in the 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 sources outside that other Contracting State on any remuneration for such teaching or researchState.

Appears in 2 contracts

Samples: zeta-financial.com, internationaltaxtreaty.com

PROFESSORS, TEACHERS 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 that other Contracting State, visits that 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, owned by the Government or non-profit organizations, and who is, or immediately before such educational institution visit was, a resident of the other Contracting State shall be exempt from tax in that other the first-mentioned Contracting State on any in respect of remuneration for such teaching or research.

Appears in 2 contracts

Samples: Double Taxation Agreement, www.incometaxindia.gov.in

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is a [A] resident of a one of the Contracting State immediately before making a visit to the other Contracting State, and States who, at the invitation of any a university, college, school college or other similar educational institution which is recognized by establishment for higher education or scientific research in the competent authority in that other Contracting State, visits that other Contracting State solely for the purpose of teaching or scientific research at such institution for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution shall not be exempt from tax taxed in that other Contracting State on any his remuneration for such teaching or research, provided that such remuneration is derived by him from outside that State.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, datacenter.ortax.org

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

Appears in 1 contract

Samples: www.nalog.ru

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

Appears in 1 contract

Samples: internationaltaxtreaty.com

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to and who visits 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 that other Contracting State, visits that other Contracting State for a period not exceeding two years solely 24 months for the primary purpose of teaching or research engaging in research, or both both, at such a university or other recognised educational institution shall be exempt from tax in that other Contracting State on any remuneration his income from personal services for such teaching or researchresearch at the university or the recognised educational institution.

Appears in 1 contract

Samples: Double Taxation Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. (1. An individual ) A professor, teacher or researcher who is or was a resident of a one of the Contracting State immediately States imme- diately before making a visit to visiting the other Contracting StateState for the purpose of teaching or engaging in research, and whoor both, at the invitation of any a university, college, school college or other similar educational institution which is recognized 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 any remuneration for such teaching or researchresearch for a period not exceeding two years from the date of his first arrival in that other State.

Appears in 1 contract

Samples: wdocs-pub.chd.lu

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State 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 college or other similar educational recognized institution which is recognized by for higher education in the competent authority in that other first - mentioned Contracting State, visits that other first - mentioned Contracting State for a period not exceeding two years solely for the purpose of teaching or research researching or both at such educational institution shall be exempt from tax in that other the first - mentioned Contracting State on any remuneration for such teaching or research. An individual shall be entitled to the benefits of this Article only once.

Appears in 1 contract

Samples: www.revenue.ie

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual A professor, teacher 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 that other Contracting State, visits that other a Contracting State for a period not exceeding two 2 years solely for the purpose of teaching or conducting research at an officially recognized 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 that other the first- mentioned Contracting State on any in respect of remuneration for from such teaching or research.

Appears in 1 contract

Samples: backoffice3.titanka.com

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PROFESSORS, TEACHERS AND RESEARCHERS. (1. An individual ) A professor, teacher or researcher who is or was a resident of a one of the Contracting State States immediately before making a visit to visiting the other Contracting StateState for the purpose of teaching or engaging in research, and whoor both, at the invitation of any a university, college, school college or other similar educational institution which is recognized 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 any remuneration for such teaching or researchresearch for a period not exceeding two years from the date of his first arrival in that other State.

Appears in 1 contract

Samples: botswanalaws.com

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State 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 that other the first·mentioned Contracting State, visits that other first·mentioned 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 any remuneration for such teaching or research.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

PROFESSORS, 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 any university, college, school or other similar educational institution institution, which is recognized recognised by the competent Government a political sub-division or a local or statutory authority in of 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 institution, shall be exempt from tax in that other Contracting State on any his remuneration for such teaching or research.

Appears in 1 contract

Samples: Double Taxation Agreement

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

Appears in 1 contract

Samples: Double Taxation Agreement

PROFESSORS, 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 any that other Contracting State or a university, college, school or other similar recognized educational institution which is recognized by the competent authority institutions in that other Contracting State, visits that other Contracting State for a period not exceeding two three 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 any his remuneration for such teaching or research.

Appears in 1 contract

Samples: phl.hasil.gov.my

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is a resident of a one of the Contracting State immediately before making a visit to the other Contracting State, States and who, at the invitation of any university, college, school the Government of the other Contracting State or of a university or other similar educational approved institution which is recognized by the competent authority situated in that other Contracting State, visits that other Contracting State for a period not exceeding two years solely for the primary purpose of teaching or engaging in research or both at such educational a university or other approved institution shall be exempt from tax in that other Contracting State on any remuneration his income from personal services for such teaching or researchresearch at the university or the approved institution for a period not exceeding 24 months from the date of his arrival in the latter Contracting State.

Appears in 1 contract

Samples: Double Taxation Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is visits one of the Contracting States for the purpose of teaching or engaging in research at 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 recognised educational institution which is recognized by the competent authority in that Contracting State, and who immediately before that visit was a resident of the other Contracting State, visits that other Contracting State shall, for a period not exceeding two three years solely from the date of his first arrival in that first-mentioned State for the purpose of teaching or research or both at such educational institution shall that purpose, be exempt from tax in that other Contracting State on any the remuneration for such teaching or research.

Appears in 1 contract

Samples: dgi.mef.gob.pa

PROFESSORS, 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 any university, college, school college or other similar educational institution institution, which is recognized 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 any remuneration for such teaching or researchresearch which is subject to tax in the first-mentioned Contracting State.

Appears in 1 contract

Samples: phl.hasil.gov.my

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

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, who at the invitation of any university, college, school or other similar educational institution which is recognized by the competent authority in that other the first-mentioned Contracting State, visits that other first-mentioned 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 any remuneration for such teaching or research.

Appears in 1 contract

Samples: Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is visits 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 that other Contracting State, visits that other Contracting State for a period not exceeding two years solely for the sole purpose of teaching or carrying out research at a university‚ college‚ school or both at such other recognised 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 in that other Contracting the first-mentioned State on any remuneration for such teaching or research‚ provided that such remuneration is derived by the individual from outside that State.

Appears in 1 contract

Samples: South African Revenue

PROFESSORS, 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 any university, college, school or other similar educational institution institution, which is recognized recognised by the competent Government, a political sub-division or a local or statutory authority in of 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 institution, shall be exempt from tax in that other Contracting State on any his remuneration for such teaching or research.

Appears in 1 contract

Samples: www.incometaxindia.gov.in

PROFESSORS, 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 any university, college, school or other similar educational institution institution, which is recognized 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 any remuneration for such teaching or research.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

PROFESSORS, TEACHERS 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 shall be exempted from taxation in the invitation of any university, college, school or other similar educational institution which is recognized 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 any remuneration for such teaching or researchpurpose.

Appears in 1 contract

Samples: www.riigiteataja.ee

PROFESSORS, TEACHERS 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, who at the invitation of any a university, college, school college or other similar educational institution which is recognized by establishment for higher education or scientific research in the competent authority in that other Contracting State, visits that other Contracting State solely for the purpose of teaching or scientific research at such institution for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution shall not be exempt from tax taxed in that other Contracting State on any his remuneration for such teaching or research.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PROFESSORS, TEACHERS 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 is recognized by the competent authority in that State, and who is or was immediately before that visit a resident of the other Contracting State, visits that other shall be exempt from taxation in the 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 sources outside that other Contracting State on any remuneration for such teaching or researchState.

Appears in 1 contract

Samples: www.gov.il

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual A professor, teacher 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 that other Contracting State, visits that 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 that other the first-mentioned Contracting State on any in respect of remuneration for from such teaching or research.. XXXXXXX-XXX 00 Article 20

Appears in 1 contract

Samples: www.rapportiinternazionali.sm

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State 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 college or other similar educational recognized institution which is recognized by for higher education in the competent authority in that other first – mentioned Contracting State, visits that other first - mentioned Contracting State for a period not exceeding two years solely for the purpose of teaching or research researching or both at such educational institution shall be exempt from tax in that other the first - mentioned Contracting State on any remuneration for such teaching or research. An individual shall be entitled to the benefits of this Article only once.

Appears in 1 contract

Samples: www.dfa.ie

PROFESSORS, TEACHERS 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 is recognized by the competent authority in that State and who is or was immediately before that visit a resident of the other Contracting State, visits that other shall be exempt from taxation in the 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 sources outside that other Contracting State on any remuneration for such teaching or researchState.

Appears in 1 contract

Samples: Mutual Agreement

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

Appears in 1 contract

Samples: www.caribbeanelections.com

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

Appears in 1 contract

Samples: Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. 1. An individual who is or was immediately before visiting a Contracting State 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 recognised by the competent authority in that other the first-mentioned Contracting State, visits that other first-mentioned Contracting State for a period not exceeding two years solely for the purpose of teaching or research researching or both at such educational institution shall be exempt from tax in that other the first-mentioned Contracting State on any remuneration for such teaching or research.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

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