Common use of PROFESSORS, TEACHERS AND RESEARCHERS Clause in Contracts

PROFESSORS, TEACHERS AND RESEARCHERS. An individual who sojourns in one of the Contracting States for a period not exceeding two years, for the purpose of teaching or of carrying out advanced study or research at a university, research institute, college, school or other educational establishment in that State and who immediately prior to such sojourn was a resident of the other Contracting State, shall not be taxed in the first-mentioned State in respect of any payments which he receives for such activity.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

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PROFESSORS, TEACHERS AND RESEARCHERS. An individual who sojourns in one of the Contracting States for a period not exceeding two years, for the purpose of teaching or of carrying out advanced study or research in that State at a university, research institute, college, school or other educational establishment in that State or at a research institute (operated without any profit motive) and who immediately prior to such sojourn was a resident of the other Contracting State, shall not be taxed in the first-first- mentioned State in respect of any payments which he receives for such activity.

Appears in 1 contract

Samples: internationaltaxtreaty.com

PROFESSORS, TEACHERS AND RESEARCHERS. An individual who sojourns in one of the Contracting States for a period not exceeding two years, for the purpose of teaching or of carrying out advanced study or research at a university, research institute, college, school or other educational establishment institution or at a non-commercial and non-industrial research institute in that State and who immediately prior to such sojourn was a resident of the other Contracting State, shall not be taxed in the first-mentioned State in respect of any payments which he receives for such activity.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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PROFESSORS, TEACHERS AND RESEARCHERS. An individual who sojourns in one of the Contracting States for a period not exceeding two years, for the purpose of teaching or of carrying out advanced study or research at a university, research institute, college, school or other educational establishment in that State and who immediately prior to such sojourn was a resident of the other Contracting State, shall not be taxed in the first-mentioned State in respect of any payments which he receives for such activity.. Students and Apprentices‌ Article 20

Appears in 1 contract

Samples: www.revenue.ie

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