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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Luxembourg: double taxation agreement, Article 20: Professors and teachers

 

A professor or teacher from a Contracting State, who receives remuneration for teaching during a period of temporary residence not exceeding two years, at a university, college, school, or other educational institution in the other Contracting State, shall be exempt from tax in that other Contracting State in respect of that remuneration.