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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Romania: double taxation agreement, Article 22: Professors, teachers and research workers

(1) An individual who is a resident of a Contracting State at the time he becomes temporarily present in the other Contracting State, at the invitation of the Government authorities of that other Contracting State or of a university or other recognised educational institution in that other Contracting State 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 in that other Contracting State 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 that other Contracting State.

(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.