Article 21 - Professors, Teachers and Research Scholars - Austria

ARTICLE 21 PROFESSORS, TEACHERS AND RESEARCH SCHOLARS 1. A professor or a teacher who is or was a resident of one 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, school or other approved institution 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 arrival in that other State. 2. This Article shall not apply to income from research, if such research is undertaken 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 concerned Contracting State.