Description of double taxation agreements: Teachers
Not all agreements contain a teachers Article. Where there is one, the Article normally provides that individuals who visit one country for the purpose of teaching or research at a recognised educational institution in that country for a period not exceeding two years are exempted from that country’s tax on their remuneration from teaching or research for a period not exceeding two years from the date of their first visit. There are two other conditions
- they must have been a resident of the other country immediately before the visit, and
- if they come for research, the research must be in the public interest and not for private benefit.
Further guidance on claims under teachers Articles can be found in INTM163210.