Article 23 - Professors and teachers - Kenya (Old - Effective upto 29-08-2017)

Article 23 : Professors and teachers 1. A professor or teacher who visits a Contracting State for a period not exceeding one year for the purpose of teaching or conducting research at a university, college, school or other educational 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 in respect of which he is subject to tax in the other Contracting State. However, any remuneration for such work received from sources outside the State shall not be deductible in the first-mentioned 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.