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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 was visiting a Contracting State on an invitation by the Government of that State or by one of its universities, schools, museums or other cultural institutions, or under a mutual cultural exchange program, and who was a resident of the other Contracting State before such visit, then such individual shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration received for the purpose of teaching, lecturing or engaging in research at such institutions in that State, provided that such visit does not exceed a period of two years.