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Hungary

Category: Agreements Double Taxation Agreements With Different Countries

visits the other Contracting State solely as a student at an approval university, college, school or other similar approved institution in that other Contracting State or as a business or technical apprentice therein, for a period not exceeding … who, at the invitation of the Government of the other Contracting State or of a university or other approved institution situated in that other Contracting State, visits that other Contracting State for the primary purpose of teaching or


Netherland

Category: Agreements Double Taxation Agreements With Different Countries

for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other State shall be taxable only in the first-mentioned State on any remuneration for such teaching … primarily for the private benefit of a specific person or persons.3. For the purposes of paragraph 1, " approved institution " means an institution which has been approved in this regard by the competent authority of the State


Philippines

Category: Agreements Double Taxation Agreements With Different Countries

for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for … " previous year " or the " year of income ".4. For the purposes of paragraph 1, " approved institution " means an institution which has been approved in this regard by the competent authority of the concerned


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Indonesia

Category: Agreements Double Taxation Agreements With Different Countries

for the purpose of teaching or engaging in research or both, at a university, college, school or other approved institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for … the other Contracting State or in the immediately preceding year of income.4. For the purposes of paragraph 1, "approved institution" means an institution which has been approved in this regard by the competent authority of the concerned Contracting


Mauritius

Category: Agreements Double Taxation Agreements With Different Countries

Contracting State at the invitation of that other Contracting State or of a university, college, school or other approved institution, in that other Contracting State for the purpose of teaching or engaging in research, or both, at the … for the purpose of teaching or engaging in research, or both, at the university, college, school or other approved institution, shall be exempt from tax in that other Contracting State on any remuneration for such teaching at research


Thailand

Category: Agreements Double Taxation Agreements With Different Countries

Contracting State at the invitation of that other Contracting State or of a university, college, school or other approved institution in that other Contracting State for the purpose of teaching or engaging in research, or both, at the … for the purpose of teaching or engaging in research, or both, at the University, college, school or other approved institution, shall be exempt from tax in that other Contracting State on any remuneration for such teaching or research


France

Category: Agreements Double Taxation Agreements With Different Countries

for the purpose of teaching or engaging in research, or both, at a university college, school or other approved institution in that other Contracting State shall be taxable only in the first-mentioned Contracting State on any remuneration for … visits the other Contracting State or in the immediately preceding "fiscal year".4. For the purposes of paragraph 1, "approved institution" means an institution which has been approved as an educational or research institution by the appropriate authority of


Portuguese

Category: Agreements Double Taxation Agreements With Different Countries

for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for … visits the other Contracting State or in the immediately preceding fiscal year.4. For the purposes of paragraph 1 "approved institution" means an institution which has been approved in this regard by the competent authority of the concerned State.Article


Bulgaria

Category: Agreements Double Taxation Agreements With Different Countries

for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for … State or in the immediately preceding "previous year" or "year of income".4. For the purposes of paragraph 1, "approved institution" means an institution which has been approved or established by the competent authority of the concerned Contracting State.ARTICLE


German Democratic Republic

Category: Agreements Double Taxation Agreements With Different Countries

for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for … or in the immediately preceding "previous year" or the "year of income".4. For the purposes of paragraph 1, "approved institution" means an institution which has been approved in this regard by the competent authority of the concerned Contracting


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