background image
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Teachers 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 educational institution recognised by that State, and who immediately before that visit was a resident of the other Contracting State, shall be taxable only in that other State on any remuneration for such teaching or research. However, this paragraph shall apply only for a period not exceeding two years from the date the individual first visits the first-mentioned State for such purpose.

(2) The provisions of this Article shall not apply to income from research if such research is not undertaken in the public interest, but primarily for private benefit of a person.