Article 22 - Professors and teachers - Syria (Old - Effective upto 31-3-2009)

Article 22 : Professors and teachers 1. A professor or teacher who visits a Contracting State for the purpose of teaching or engaging in research, or both, at a university, college, school or other approved 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 for a period not exceeding 12 months from the date of his arrival in that Contracting State. 2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefits of a specific person or persons. 3. For the purposes of this Article and Article 21, an individual shall be deemed to be a resident of a Contracting State if he is 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.