Article 21 - Professors, teachers and research scholars - Thailand (Old - Effective upto 31-3-2016)

Article 21 : Professors, teachers and research scholars 1. A professor, teacher or research scholar who is or was a resident of one of the Contracting States immediately before visiting of 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 only apply to income from research if such research is undertaken by the individual for the public interest and not primarily for the benefit of some other private person or persons. 3. For the purposes of this Article and Article 20, 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 "tax year", as the case may be, in which he visits the other Contracting State or in the immediately preceding "previous year" or the "tax year". 4. For the purposes of paragraph 1, "approved institution" means an institution which has been approved in this regard by the competent authority of the concerned Contracting State.