background image
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

Teachers and Researchers

(1) Remuneration derived by an individual who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State for the primary purpose of teaching, giving lectures or conducting scientific researches shall not be taxed in the first-mentioned State, for a period of two years from the date of his first arrival in the first-mentioned State.

(2) This paragraph shall not apply to remuneration and income from research if such research is undertaken for persons and enterprises with business purposes.