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Cape Verde - Sao Tome Tax Treaty (2019, 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 20

Professors

An individual who is, or was immediately before, a resident of a Contracting State and becomes present in the other Contracting State, at the invitation of the Government of that other State, or of a university or other non-profit educational or scientific institution of that State, for the primary purpose of teaching or engaging in research in the said institutions or for the purposes of teaching or scientific research under an official program of cultural exchange, for a period not exceeding two years, shall be exempt from tax in both Contracting States on his remuneration for such teaching or research.