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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

Professors and Researchers

A person who is a resident of a Contracting State immediately before visiting the other Contracting State and is present in the other Contracting State to teach or conduct scientific research upon an invitation from the other Contracting State, one of its universities, faculties or any other higher education or scientific research institutes, then any remuneration received by such person for conducting such research or teaching shall be exempted from taxation in that Contracting State.