Article 20 - Professors, Teachers and Research Scholars - Latvia

ARTICLE 20 PROFESSORS, TEACHERS AND RESEARCH SCHOLARS 1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college or other recognized educational institutions in that Contracting State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempted from taxation in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first visit for that purpose. 2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest, but primarily for the private benefit of a specific person or persons.