Article 21 - Professors, Teachers and Research Scholars - Botswana

ARTICLE 21 PROFESSORS, TEACHERS AND RESEARCH SCHOLARS 1. A Professor, a teacher or research scholar who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college, or other similar institution in that other Contracting State, shall be exempt from tax in that other 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 State. 2. This Article shall apply to income from research only if such research is undertaken in the public interest and not primarily for the benefit of some private person or persons. 3. For the purpose of this Article, an individual shall be deemed to be a resident of a Contracting State if he is resident in that State in the fiscal year in which he visits the other Contracting State or in the immediately preceding fiscal year.