Teaching and Research. 1. An individual who is a resident of a Contracting State or was a resident of that State immediately before visiting the other Contracting State and who, at the invitation of the Government of that other State or of a university or other educational institution situated in that other State and approved by the appropriate educational authority of that State, visits that other State for the primary purpose of teaching or engaging in research, or both, at such university or other educational institution shall be exempt from tax by that other State on his income from personal services for teaching or research at such university or other educational institution for a period less than one year from the date of his arrival in that State. 2. The exemption granted under paragraph 1 shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or specific persons.
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Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation