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, Teachers and Researchers
An individual who is a resident of either of the Contracting State and who is or was invited by a university, college or higher-secondary school, or by a scientific research institution situated in the other Contracting State, for a period not exceeding one year, for the purpose of teaching or conducting scientific research in that other State, then any remuneration received by such individual shall be exempt from taxation in that other State.