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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

Teachers and Researchers

(1) The individual who is a resident of either Contracting States and who is present in the other Contracting State at the invitation of a university, college or one of the institutions of Supreme Education solely for the purpose of teaching or carrying out a research at such institutions for a period not exceeding two years 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 for public interest.