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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

An individual who is or was a resident of a Contracting State at the beginning of his stay in the other Contracting State and who, is temporarily in that other State for the primary purpose of teaching or research at an officially accredited educational or research institution situated therein, shall be tax exempt in this last-mentioned State, as regards to compensation for the aforesaid activities, for a period that does not exceed two years from the date of arrival to that State.