This Agreement applies in the UK up to 31 March 2003 (CT) and
2002/3 (IT) and in South Africa up to 31 December 2002. For later
periods see “New treaties/protocols in force” on the
left-hand bar on the DT manual.
A professor or teacher who visits one of the Contracting
States for a period not exceeding two years for the purpose of
teaching at a university, college, school or other educational
institution in that Contracting State and who is, or was
immediately before that visit, a resident of the other Contracting
State shall be exempt from tax in the first-mentioned Contracting
State on any remuneration for such teaching in respect of which he
is subject to tax in the other Contracting State.
