Article 20 - Professors, teachers and research scholars - Syrian Arab Republic

ARTICLE 20 PROFESSORS, TEACHERS AND RESEARCH SCHOLARS 1. Remuneration which an individual, who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State for the purpose of teaching, giving lectures, or engaging in research at a University, college, school, scientific research institution or any other similar institution recognized by the Government of the first-mentioned State, for such teaching, lectures or research shall not be taxed in the first-mentioned State, for a period of one year from the date of his first arrival in the first-mentioned State. 2. The provisions of paragraph 1 shall not apply to income from research carried out primarily for the benefit of a private person or persons and not for public interest. 3. For the purposes of this Article, an individual shall be deemed to be a resident of a Contracting State if he is resident in that State in the fiscal year in which he visits the other Contracting State or in the immediately preceding fiscal year.