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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 22

Professors and Teachers

(1) A professor or teacher who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding five years from the date of his arrival in that other State.

(2) This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific parson or persons.

(3) For the purpose of this Article and Article 20, an individual shall be deemed to be a resident of a Contracting State if he is resident in that Contracting State in the "income year", in which he visits the other Contracting State or in the immediately preceding "income year".

(4) For the purpose of paragraph (1), "approved institution" means an institution which has been approved in this regard by the competent authority of the concerned Contracting State.