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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 20

Teachers and Researchers

(1) Any individual who visits a Contracting State at the invitation of that State, a university, an educational institution or any other cultural institutions, non-profit or as part of a cultural exchanges program for a period not exceeding three years for the sole purpose of teaching, giving lectures or carrying out research work in that institution and who is or was a resident of the other State immediately before such holidays shall be exempt from taxation in the said Contracting State on the remuneration which he receives for that activity, provided that such remuneration comes from sources located outside that State.

(2) The provisions of paragraph (1) shall not apply to remuneration received under research undertaken not in the public interest but primarily for the completion of a private benefit to a person or persons determined.