PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempted from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
PROFESSORS AND RESEARCHERS. An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State, solely for the purpose of teaching or scientific re- search at an university, college, school, or other similar educational or scientific re- search institution which is recognized as non-profitable by the Government of that other State, or under an official programme of cultural exchange, for a period not exceeding two years from the date of his first arrival in that other State, shall be exempt from tax in that other State on his remuneration for such teaching or research.
PROFESSORS 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 Con-tracting State shall be exempt from tax in the first-mentioned Contracting State, for a period of 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.
PROFESSORS AND RESEARCHERS. 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college, school or other recognized educational institution in that State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose, provided that such remuneration is derived by him from outside that State.
PROFESSORS AND RESEARCHERS. 1. An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and who, at the invitation of any university, college, school or other similar non-profitable educational institution, which is recognised by the Government of that other Contracting State, is present in that other State for a period not exceeding two years from the date of his first arrival in that other Contracting State, solely for the purpose of teaching or research or both, at such educational institution shall be exempt from tax in that other Contracting State on his remuneration for teaching or research. An individual shall be entitled to the benefits of this Article only once.
PROFESSORS AND RESEARCHERS. 1. A resident of a territory who, at the invitation of a university, college, school or other similar institution, situated in the other territory and recognized by the authority administering that other territory, is temporarily present in that other territory solely for the purpose of teaching, or engaging in research, or both, at the educational institution shall, for a period not exceeding two years from the date of his first arrival in that other territory, be exempt from tax in that other territory for his remuneration for such teaching or research.
PROFESSORS AND RESEARCHERS. 1. An individual who visits a territory for the purpose of teaching or carrying out research at a university, college or other recognized educational institution in that territory and who is a resident of the other territory, shall be exempted from taxation in the first-mentioned territory on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.
PROFESSORS 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 recognised 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, provided that such remuneration is derived by him from outside that State.
PROFESSORS AND RESEARCHERS. An individual who is a resident of a Contracting State at the beginning of his stay in the other Contracting State and who, at the invitation of the Government of that other State or of a university or other officially recognised educational institution situated in that other State, is present in that other State primarily for the purpose of teaching or research, or both, at such university or other officially recognised educational institution, shall be taxable only in the first-mentioned State on the income which he derives from such activities for a period not exceeding two years from the date of his arrival in the other State.
PROFESSORS AND RESEARCHERS. 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 in a university, institute, school, or teaching institution or research institution recognized by the Government of that State, receives for such services shall be exempt from tax in that State for a period not exceeding, in total, three years, as from the date of his first arrival in that State.
