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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Jamaica: double taxation agreement, Article 17: Professors, teachers and research workers

  1. An individual who is a resident of the territory of one of the Contracting Governments at the time he becomes temporarily present in the territory of the other Contracting Government, at the invitation of that other Contracting Government or of a university or other recognised educational institution in the territory of that other Contracting Government, for the primary purpose of teaching or engaging in research, or both, at a university or other recognised educational institution shall be exempt from tax by that other Contracting Government on his income from personal services for teaching or research at such university or educational institution, for a period not exceeding two years from the date of his arrival in the territory of that other Contracting Government.
  2. This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.