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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.



Remunerations of professors and other members of the teaching profession, who are or were, residents of a Contracting State and which remain in the other Contracting State to teach there or perform scientific research, for a period not exceeding three years, in an teaching or scientific research institution which is a non-for-profit making body shall be exempt from tax of this other State, if the remunerations paid by the first State or an institution which is subsidized by at least fifty percent of its annual expenditure by this first-mentioned State or by a non-for-profit making body.