Article 21 - Professors, teachers and researchers - Swiss Confederation

ARTICLE 1 [21] PROFESSORS, TEACHERS, AND RESEARCHERS 1. An individual who is or was a resident of a Contracting State and who visits the other Contracting State for a period not exceeding 24 months for the primary purpose of teaching or engaging in research, or both, at a university or other recognized educational institution shall be exempt from tax in that other Contracting State on his income from personal services for teaching or research at the university or the recognized educational institution. 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. ************** NOTES:- 1. Re-Numbered vide Notification No. 35 dated 07-02-2001 before it was read as, 20