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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

Teachers and Researchers

A person who is, or was, a resident of a Contracting State immediately before visiting the other Contracting State solely for the purpose of teaching or conducting scientific research at a university, college, school or a similar educational or scientific research institution recognized by the government of that other State as a non-profit organization, or as part of an official cultural exchange program for a period not exceeding two years from the first visit to that other State, shall be exempt from tax in that other State for remuneration received for such teaching or research work.