TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 10 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, internationaltaxtreaty.com
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State State, for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 4 contracts
Samples: www.ris.bka.gv.at, www.parlament.gv.at, internationaltaxtreaty.com
TEACHERS AND RESEARCHERS. 1. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
TEACHERS AND RESEARCHERS. An individual who is, or was immediately before visiting a Contracting State wasState, a resident of the other Contracting State and is present in the first-mentioned Contracting State for a period not exceeding three years from the primary date of his first arrival in the first-mentioned Contracting State for the sole purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of that Contracting State in the first-mentioned Contracting State State, shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, State in respect of remuneration for such teaching, lectures or research.
Appears in 3 contracts
TEACHERS AND RESEARCHERS. 1. An individual who is, or immediately before visiting a Contracting State wasState, was a resident of the other Contracting State and who is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other recognised educational institution or scientific research institution accredited by the Government of in the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, State for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, that State in respect of remuneration for from such teaching, lectures or research.
Appears in 3 contracts
Samples: Agreement, Agreement, www.dfa.ie
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited approved by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research which is adopted by the Government of the first-mentioned Contracting State at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited recognized by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three five years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.. ARTICLE 2l
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State wasState, was a resident of the other Contracting State and and, at the invitation of a university, college, school or other educational institution or scientific research institution recognized as non-profitable by the Government of the first-mentioned Contracting State, is present in the first-mentioned Contracting State solely for the primary purpose of teaching, giving lectures or conducting research at a universityresearch, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, State in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution accredited by the Government of in the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of not exceeding three years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. 1. An individual who is, or immediately before visiting a Contracting State was, contracting state was a resident of the other Contracting State contracting state and is present in the first-mentioned Contracting State state for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State state shall be exempt from tax in the first-first- mentioned Contracting Statecontracting state, for a period of three two years from the date of his first arrival in the first-mentioned Contracting Statecontracting state, in respect of remuneration for such teaching, lectures or research, or income received by him from sources outside the first-mentioned contracting state.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. 1. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, in respect repect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and who is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution accredited by the Government of in the first-mentioned Contracting State shall be exempt exempted from tax in the first-mentioned Contracting State, for a period of three not exceeding 2 years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution accredited by the Government of in the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, State for a period of not exceeding three years from the date of his first arrival in the first-mentioned Contracting State, aggregate in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
Samples: Taxation Agreement, Agreement
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research .research at a university, college, school or educational institution or scientific research institution accredited approved by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
Samples: www.mra.mu, www.atmcmauritius.org
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of not exceeding three years from the date of his first arrival in the first-mentioned Contracting State, State in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State State, shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school school, or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three five years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three five years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. 1. An individual who is, is or was immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in who, at the invitation of the Government of the first-mentioned Contracting State for the primary purpose or of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited recognized by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 2 contracts
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State State, for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State wasState, was a resident of the other Contracting State and is present in and, at the first-mentioned Contracting State for the primary purpose invitation of teaching, giving lectures or conducting research at a university, college, school or other educational institution or scientific research institution accredited recognized as non-profitable by the Government of the first-mentioned Contracting State, is present in the first- mentioned Contracting State solely for the purpose of teaching, giving lectures or conducting research, shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, State in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: www.gtakorea.org
TEACHERS AND RESEARCHERS. An individual who is, is or immediately before visiting a Contracting State was, was a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other educational institution or scientific research institution accredited by the Government on an official invitation of the firstabove-mentioned Contracting State indicated organizations shall be exempt from tax in the first-mentioned Contracting State, State for a period of three years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures lecture or research.
Appears in 1 contract
Samples: www.nalog.ru
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State wasState, was a resident of the other Contracting State and and, at the invitation of a university, college, school or other educational institution or scientific research institution recognized as non-profitable by the Government of the first-mentoned Contracting State, is present in the first-mentioned Contracting State solely for the primary purpose of teaching, giving lectures or conducting research at a universityresearch, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, State in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: www.electronicpublications.org
TEACHERS AND RESEARCHERS. 1. An individual who is, is or immediately before visiting was a resident of a Contracting State was, immediately before making a resident of visit to the other Contracting State and is present in who, at the first-mentioned Contracting State for the primary purpose invitation of teaching, giving lectures or conducting research at a any university, college, school or other similar non-profitable educational institution or scientific research institution accredited institution, which is recognized by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned that other Contracting State, is present in that other Contracting State for a period of three not exceeding two years from the date of his first arrival in the first-mentioned that other Contracting State, solely for the purpose of teaching or research or both, at such educational institution shall be exempt from tax in respect of that other Contracting State on his remuneration for such teaching, lectures teaching or research.
Appears in 1 contract
Samples: mattarlaw.com
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research .research at a university, college, school or educational institution or scientific research institution accredited approved by the Government of the first-first- mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: www.mra.mu
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a an university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three five years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: Agreement
TEACHERS AND RESEARCHERS. 1. An individual who is, is or was immediately before visiting a Contracting State was, a resident of the other Contracting State State, and who, at the invitation of any university, college, school or other similar educational institution which is present recognised by the competent authority in the first- mentioned Contracting State, visits that first-mentioned Contracting State for a period not exceeding three years solely for the primary purpose of teaching, giving lectures teaching or conducting research researching or both at a university, college, school or such educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, in respect of State on any remuneration for such teaching, lectures teaching or research.
Appears in 1 contract
Samples: gstc.gov.sa
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other non-profit making educational institution or scientific research institution accredited recognized by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: Agreement
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution accredited by the Government of in the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, State for a period of three not exceeding two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: Agreement
TEACHERS AND RESEARCHERS. 1. An individual who is, is or was immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in who, at the invitation of the Government of the first-mentioned Contracting State for the primary purpose or of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited recognized by the Government of the first-first- mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: Agreement
TEACHERS AND RESEARCHERS. An individual who iswho, or immediately before visiting a Contracting State wasState, was a resident of the other Contracting State and who is present in the first-mentioned Contracting State for a limited period of time for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other recognised educational institution or scientific research institution accredited by the Government of in the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, State for a period of not exceeding three years from the date of his first arrival in the first-mentioned Contracting State, that State in respect of remuneration for from such teaching, lectures or research.
Appears in 1 contract
Samples: Agreement
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and who is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting StateState in respect of remuneration for such teaching, for a period of giving lectures or conducting research during three years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: www.nalog.ru
TEACHERS AND RESEARCHERS. 1. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited by the Government of the first-first- mentioned Contracting State shall be exempt from tax in the first-first- mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: www.gov.il
TEACHERS AND RESEARCHERS. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or educational institution or scientific research institution accredited approved by the Government of the first-first- mentioned Contracting State shall be exempt from tax in the first-first- mentioned Contracting State, for a period of three two years from the date of his first arrival in the first-first- mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: Agreement
TEACHERS AND RESEARCHERS. Art. 19 An individual who is, or immediately before visiting a Contracting State was, was a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a an university, college, school or educational institution or scientific research institution accredited by the Government of the first-mentioned Contracting State shall be exempt from tax in the first-mentioned Contracting State, State for a period of three five years from the date of his first arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research.
Appears in 1 contract
Samples: Agreement