Article 21 - Professors, teachers and research scholars - Mauritius

ARTICLE 21 PROFESSORS, TEACHERS AND RESEARCH SCHOLARS 1. A professor, teacher and research scholar who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State at the invitation of that other Contracting State or of a university, college, school or other approved institution in that other Contracting State for the purpose of teaching or engaging in research, or both, at the university, college, school or other approved institution, shall be exempt from tax in that other 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 other Contracting State. 2. This article shall not apply to income from research if the research is undertaken primarily for the private benefit of a specific person or persons. 3. For the purposes of this article and article 20 an individual shall be deemed to be resident of a Contracting State if he is a resident in that Contracting State in the previous year or the year of income, as the case may be, in which he visits the other Contracting State or in the immediately preceding previous year or the year of income. 4. For the purpose of paragraph (1), approved institution means an institution which has been approved in this regard by the competent authority of the concerned Contracting State.