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HMRC internal manual

Double Taxation Relief Manual

DT: Thailand: double taxation agreement, Article 21: Teachers

(1) A professor or teacher who visits one of the Contracting States for a period notexceeding two years for the purpose of teaching or engaging in research at a university,college or other recognised educational institution in that Contracting State and who wasimmediately before that visit a resident of the other Contracting State, shall be exemptedfrom tax by the first- mentioned Contracting State on any remuneration for such teachingor research for a period not exceeding two years from the date he first visits that Statefor such purpose.

(2) This Article shall only apply to income from research if such research is undertakenby the professor or teacher in the public interest and not primarily for the benefit ofsome other private person or persons.