ARTICLE 20

U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988 · 2026-10-03 edition · updated 2026-10-04 · United States

Teachers and Researchers

(1) An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of a university, college, school or other

similar educational institution, visits that other State solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding two years from his date of arrival in that other State. An individual shall be entitled to the benefits of this paragraph only once.

(2) This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.

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▸Contents — U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988

U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988

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