Common use of PROFESSORS, TEACHERS AND RESEARCHERS Clause in Contracts

PROFESSORS, TEACHERS AND RESEARCHERS. 1. A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, owned by the Government or non-profit organizations, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research. 2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.

Appears in 2 contracts

Sources: Double Taxation Agreement, Convention for the Avoidance of Double Taxation

PROFESSORS, TEACHERS AND RESEARCHERS. 1. A professor professor, teacher or teacher researcher who makes a temporary visit to a Contracting State for a period not exceeding two 2 years for the purpose of teaching or conducting research at a an officially recognized university, college, school school, or other similar educational institution, owned by the Government or non-profit organizations, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for from such teaching or research. 2. This Article The provisions of paragraph 1 shall not apply to income from remuneration received in consideration for research if such research is undertaken carried on not in the public interest, but primarily for the private benefit of a specific person or persons.

Appears in 2 contracts

Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

PROFESSORS, TEACHERS AND RESEARCHERS. 1. A professor professor, teacher or teacher researcher who makes a temporary visit to a Contracting State for a period not exceeding two 2 years for the purpose of teaching or conducting research at a university, college, school school, or other similar educational institution, owned by the Government or non-profit organizations, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for from such teaching or research. 2. This The provisions of this Article shall not apply to income from research if such research is undertaken primarily not in the public interest but wholly or mainly for the private benefit of a specific person or persons.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation

PROFESSORS, TEACHERS AND RESEARCHERS. (1. ) A professor professor, teacher or teacher researcher who makes is or was a temporary visit to a resident of one of the Contracting States immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college or other similar institution in that other Contracting State, shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding two years for from the purpose date of teaching or conducting research at a university, college, school or his first arrival in that other educational institution, owned by the Government or non-profit organizations, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or researchState. (2. ) This Article shall not apply to income from research only if such research is undertaken in the public interest and not primarily for the private benefit of a specific some private person or persons.

Appears in 1 contract

Sources: Double Taxation Avoidance Agreement

PROFESSORS, TEACHERS AND RESEARCHERS. 1. A professor professor, teacher or teacher researcher who makes a temporary visit to a Contracting State for a period not exceeding two 2 years for the purpose of teaching or conducting research at a an officially recognized university, college, school school, or other similar educational institution, owned by the Government or non-profit organizations, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-first- mentioned Contracting State in respect of remuneration for from such teaching or research. 2. This Article The provisions of paragraph 1 shall not apply to income from remuneration received in consideration for research if such research is undertaken carried on not in the public interest, but primarily for the private benefit of a specific person or persons.

Appears in 1 contract

Sources: Agreement for the Avoidance of Double Taxation