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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 21

Professors and Researchers

(1) Any individual who goes to a Contracting State on an invitation by that State, a university, an education establishment or any other non-profit cultural institution, or within the framework of a cultural exchange program for a period not exceeding two years to teach, present conferences or carry out research work in this institution and who is or was a resident of the other Contracting State just before this stay is exempted from taxes in the said first-mentioned Contracting State for the remuneration that he/she receives for the activity, if this remuneration is generated from sources outside that State.

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