Article 20 - Professors, teachers and research scholars - Tanzania

ARTICLE 20 PROFESSORS, TEACHERS AND RESEARCH SCHOLARS 1 . Notwithstanding the provisions of Article 14, a professor, teacher or research scholar who is or was a resident of the Contracting State immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college or other similar institution as approved by the competent authority for that purpose in that other Contracting State shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding two years from the date of his first arrival in that other State for that purpose. 2. This Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some private person or persons provided that such research activities will be conducted upon request by beneficiary Institution. 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 year of income in which he visits 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 State.