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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Sudan: double taxation agreement, Article 20: University teaching

An individual who visits a Contracting State for a period not exceeding two years at the invitation of a university, college or other similar higher educational establishment for the purposes of teaching and who is, or was immediately before that visit a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching in respect of which he is subject to tax in the other Contracting State.