Common use of TEACHERS AND RESEARCHERS Clause in Contracts

TEACHERS AND RESEARCHERS. 1. Notwithstanding the provisions of Article 15, an individual who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-mentioned State.

TEACHERS AND RESEARCHERS. 1. Notwithstanding the provisions of Article 15, an individual a professor or teacher who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution recognised by a competent authority in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-first- mentioned State.

TEACHERS AND RESEARCHERS. 1. Notwithstanding the provisions of Article 15, an individual a professor, teacher or researcher who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching or carrying out research at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching or research, be exempt from tax in the first-first- mentioned State, provided that such remuneration is derived by him from outside that State and such remuneration is subject to tax in the other State.