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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 and Teachers

Professors or teachers who are temporarily present in the other Contracting State for a period not exceeding two years, for the purpose of teaching or engaging in scientific research at a university, college, school or another similar institution and who are, or were immediately before such stay, residents of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State for any remuneration received in respect of teaching or research activities provided that such remuneration is paid by a resident of the other Contracting State.