TMI BlogProfessors, teachers and studentsX X X X Extracts X X X X X X X X Extracts X X X X ..... for teaching at an educational institution shall be exempt from tax in the first-mentioned State. This exemption shall be granted for a period that shall not exceed two years from the date on which the teacher or researcher first entered the first-mentioned State for the purposes of engaging in scientific research or for teaching. This article shall not apply to income from research if such resea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefit of this provision for more than three consecutive years from the date of his or her first arrival in the first-mentioned Contracting State.
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