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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Malawi: double taxation agreement, Article 11: Professors and teachers


The remuneration derived by a professor or teacher who is ordinarily resident in one of the territories, for teaching, at a university, college, school or other educational institution in the other territory during a period of temporary residence not exceeding two years from the date of his first arrival in that other territory for the purpose of teaching, shall be exempt from tax in that territory if such remuneration is subject to tax in the first-mentioned territory.