INTM153230 - Description of double taxation agreements: Teachers

Not all agreements contain a teachers Article. Where there is one, the Article normally provides that individuals who visit one country for the purpose of teaching or research at a recognised educational institution in that country for a period not exceeding two years are exempted from that country's tax on their remuneration from teaching or research for a period not exceeding two years from the date of their first visit. There are two other conditions

1. they must have been a resident of the other country immediately before the visit, and
2. if they come for research, the research must be in the public interest and not for private benefit.

Further guidance on claims under teachers Articles can be found in INTM163210.