Professors. Remuneration which an individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State, and who is present in the first-mentioned State solely for the purpose of teaching, giving lectures or engaging in research at a university or other teaching or research institution recognized by that State, receives for such services shall not be taxable in that State for a period not exceeding, in total, 3 years as from the date of his arrival in that State.
Appears in 2 contracts
Sources: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation