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Cape Verde - Senegal Tax Treaty (2018, not yet in force) — 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 22

Teachers and Researchers

(1) An individual who is visiting a Contracting State at the invitation of that other State or of a university, educational institution or any other non-profit cultural institution, or through a program of cultural exchange, for a period not exceeding two years, exclusively for the purpose of teaching, giving conferences or engaging in research at that institution who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching and research, be exempt from tax in the first-mentioned State.

(2) The provisions of paragraph (1) shall not apply to income from research if such research is undertaken not in the public interest but wholly or mainly for the private benefit of a specific person or persons.