Article 22 - Professors, teachers and researchers - Bangladesh

ARTICLE 22 PROFESSORS, TEACHERS AND RESEARCHERS (1) A professor or a teacher who visits a Contracting State for the purposes of teaching or engaging in research, or both, at a university, college, school or other approved institution in that Contracting State and who is, or was immediately before such visit, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years, from the date of his arrival in that Contracting 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 this Article and Article 21, an individual shall be deemed to be a resident of a Contracting State if he is resident in that Contracting State in the previous year or income year in which he visits the other Contracting State, or in the immediately preceding previous year or income year , as the case may be. (4) For 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.