Article 20 - Professors and teachers - Sri Lanka (Old - Effective upto 31-3-2013)

Article 20 : Professors and teachers A professor or teacher who makes a temporary visit to a Contracting State for a period not exceeding two years for the purpose of teaching or conducting research at a university, college, school or other educational institution, and who is, or immediately before such visit was a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State in respect of remuneration for such teaching or research.