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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Montserrat: double taxation agreement, Article 11: Professors and teachers

The remuneration derived by a professor or teacher who is ordinarily resident in one ofthe territories, for teaching, during a period of temporary residence not exceeding twoyears, at a university, college, school or other educational institution in the otherterritory, shall be exempt from tax in that other territory.