DT7320 - DT: France: double taxation agreement, Article 20: Professors and teachers

This agreement applies for periods before the new comprehensive agreement has effect (see DT7250).

A professor or teacher who immediately before visiting a Contracting State is a resident of the other Contracting State and who receives remuneration for teaching during a period of temporary residence in the first-mentioned Contracting State not exceeding two years at a university, college, school or other educational institution shall be exempt from tax in the first-mentioned Contracting State in respect of the remuneration from such teaching.