Replaced by new DTA, which applies in UK from 1st April 2003 for
CT, 6th April 2003 for IT and 1st January 2004 for PRT. For US
withholding taxes it applies from 1st May 2003 and for other US
taxes from 1st January 2004. See DT19939K.
(1) A professor or teacher who visits one of the Contracting
States for a period not exceeding 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 was immediately before that visit a resident of the other
Contracting State, shall be exempted from tax by the first-
mentioned Contracting State on any remuneration for such teaching
or research for a period not exceeding two years from the date he
first visits that State for such purpose.
(2) The exemption provided in this Article may be applied by
the Contracting State in which the teaching or research is
performed to current payments to such professor or teacher in
anticipation of fulfilment of the requirements of paragraph (1) or
by way of withholding and refund, but in either case exemption
shall be conditional upon fulfilment of the requirements of
paragraph (1).
(3) This Article shall only apply to income from research if
such research is undertaken by the professor or teacher in the
public interest and not primarily for the benefit of some other
private person or persons.
