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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.


Teachers, Professors and Researchers

(1) An individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who at the invitation of the Government of the first-mentioned Contracting State or of a university college, school, museum or other cultural institution in that first-mentioned Contracting State or under an official programme of cultural exchange is  present in that Contracting State for a period not exceeding two consecutive years solely for the purpose of teaching giving lectures or carrying out research at such institution shall be exempt from tax in that State on his remuneration for such activity, provided that such remuneration arise from sources outside that State.

(2) The provisions of paragraph (1) of this Article shall not apply to remuneration from research if such research is not undertaken in the public interest, but primarily for the private benefit of a specific person or persons.