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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 Research Scholars

(1) If an individual has invited by a college, university, or high education or scientific research institute in other Contracting State to visit that State for the purpose of teaching or engaging in research, at those institutions for a period not exceeding one year shall be exempted from tax on any remuneration for such teaching or employment in the other state.

(2) The provisions of Article 1 shall also apply to remuneration received by a resident of a Contracting State for conducting researches in the other Contracting State essentially for special benefit of a certain enterprise or person.