Article 20 - Payments received by professors, teachers and research scholars - China

Article 20 Payments received by professors, teachers and research scholars 1. An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Contracting State for the primary purpose of teaching giving lectures or conducting research at a university, college, school or educational institution or scientific research institution approved by the Government of the first-mentioned Contracting State shall be exempt from tax in the first mentioned Contracting State, for a period of three years from the date of his arrival in the first-mentioned Contracting State, in respect of remuneration for such teaching, lectures or research. 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.