Article 22 - Professors, teachers and research scholars - Korea (Old - Effective upto 31-3-2017)

Article 22 : Professors, teachers and research scholars 1. An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State, and who at the invitation of any university, college, school or other similar educational institution, which is recognised by the competent authority in that other State, visits that other State solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in that other State on his remuneration for such teaching or research, for a period not exceeding two consecutive years from the date of his first arrival in that other 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.