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 21

Professors, Teachers and Researchers

(1) An individual who is a resident of a Contracting State and who is invited by a university, college, higher-secondary school, or scientific research institution, situated in the other Contracting State, for the purpose of teaching or conducting scientific research in that other State for a period not exceeding one year, shall be exempt from taxation in that other State in respect of any remuneration received for teaching or conducting research.

(2) The provisions of paragraph (1) of this Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.