Article 20 - Professors, Teachers and Research Scholars - Estonia

ARTICLE 20 PROFESSORS, TEACHERS AND RESEARCH SCHOLARS 1. An individual who visits one of the Contracting States for the purpose of teaching or carrying out research at a university, college or educational institution recognized by that State, and who immediately before that visit was a resident of that other Contracting State, shall be taxable only in that other State on any remuneration for such teaching or research. However, this paragraph shall apply only for a period not exceeding two years from the date the individual first visits the first mentioned State. 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. 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.