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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 20

Professors and Researchers

Remunerations derived by a person who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is in the first mentioned State at the invitation of the Government of that State, university, faculty, school, museum or cultural institution under an official program of cultural exchange, for a period not exceeding two consecutive years, solely for the purpose of teaching or giving conferences/lectures or for carrying out research in this establishment, shall not be taxable in that Contracting State, provided that such remunerations arise from sources outside that State