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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

An individual who is, or has been a resident of a Contracting State immediately before visiting the other Contracting State, with a view solely to teach or carry out scientific research in a university faculty, school or other similar educational institution or scientific research, recognized as a nonprofit by the government of that other State, or in the context of an official program of cultural exchange, for a period not exceeding two years from the date of his first arrival in that other State, shall be exempted from tax in that other State on his remuneration received as a result of such teaching or research.