Article 22 - Professors, Teachers and Researchers - Serbia

ARTICLE 22 PROFESSORS, TEACHERS AND RESEARCHERS 1. A professor or teacher who visits a Contracting State for the purpose of teaching or carrying out research at a university, college, school or other approved educational institution in that State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt 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, provided that such remuneration arise from sources outside that State. 2. The provisions of paragraph 1 of this Article shall not apply to remuneration from research, if such research is undertaken primarily for the private benefit of a specific person or persons.