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San Marino - Belgium Tax Treaty (as amended by 2009 protocol) — Orbitax Tax Hub

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 Researchers

(1) A professor, teacher or researcher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at an officially recognized university, college, school, or other similar educational institution, and who is, or immediately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration from such teaching or research.

(2) The provisions of paragraph (1) shall not apply to remuneration received in consideration for research carried on not in the public interest, but primarily for the private benefit of a specific person or persons.