DT4970 - DT: China: double taxation agreement, Article 21: Teachers and researchers

An individual who, immediately before visiting a Contracting State, was a resident of the other Contracting State and who is present in the first mentioned State for a period not exceeding three years for the purpose of teaching, giving lectures or conducting research at a university, college, school or other recognised educational or scientific research institution in the first mentioned State shall be exempt from tax in the first mentioned State for a period not exceeding three years from the date of his first arrival in that State in respect of remuneration from such teaching, lectures or research.