Direct Tax Avoidance Agreements

Taipei

Article 20

PROFESSORS, TEACHERS AND RESEARCH SCHOLARS

1. A professor, teacher or research scholar who is or was a resident of the territory immediately before visiting the other territory for the purpose of teaching or engaging in research, or both, at a university, college or other similar approved institution in that other territory shall be exempt from tax in that other territory on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other territory.

2. This Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the private benefit of a person or persons.

3. For the purposes of this Article, an individual shall be deemed to be a resident of a territory if he is resident in that territory in the fiscal year in which he visits the other territory or in the immediately preceding fiscal year.