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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.

ARTICLE 16

Research Scholars and Teachers

(1) Any individual who is or was immediately before visiting a Contracting State, a resident of the other Contracting State with the sole purpose of teaching or carrying on scientific research in a university, college, school or other educational institution or for carrying out scientific research, recognized by the government of that Contracting State, for a period not exceeding two years from the date of its arrival in the other Contracting State, shall be exempted from taxation in that other Contracting State, by the remuneration received as a result of this teaching activity 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.

Shall be exempt from tax in that other Contracting State.