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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, Teachers and Researchers

(1) A resident of a Contracting State who, at the invitation of a university, college, scientific institution or other similar establishment, situated in the other Contracting State, is temporarily present in the other Contracting State solely for the purpose of teaching, or engaging in research, or both, at the university, college, scientific institution or other similar establishment, shall, for a period not exceeding two years from the date of his first arrival for such purpose in the other Contracting State, be exempt from tax by the other Contracting State on payments from such teaching or research, provided that such payments are derived from sources outside that other Contracting State.

(2) The preceding provisions of this Article shall not apply to payments which a professor, teacher or researcher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.