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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.


Professors, Teachers and Research Scholars

(1) An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institutions in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempted from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose.

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