background image
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

Teachers and Researchers

(1) An individual who is a resident of a Contracting States and who, at the invitation of an accredited university, college or an institution of higher education, visits the other Contracting State, solely for the purpose of teaching or carrying out a research at such institutions for a period not exceeding one year shall not be taxable in that other State on his remuneration for such activity.

(2) The provisions of paragraph (1) shall not apply to the remuneration received for research carried out basically for the personal interest of one or more particular persons and not in the public interest.