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Luxembourg - San Marino 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.

ARTICLE 19

Professors, Teachers and Researchers

A resident of a Contracting State who, at the invitation of a university, a college, a school or any other similar educational institution situated in the other Contracting State, temporarily visits the other Contracting State, solely for the purpose of teaching, conducting research or for both such purposes, in the educational institutions of the other State, then any remuneration received by such resident for such teaching or research assignment shall be exempt from tax in that other State, for a period not exceeding two years from the date of his first entry into that other State. If the visit exceeds two years, the other State may tax such person under its domestic laws in force for the whole period of the visit, unless, the competent authorities otherwise decides.