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ARTICLE 18. TEACHING AND RESEARCH

U.S. Income Tax Treaty — Technical Explanation 1970 · 2026-10-03 edition · updated 2026-10-04 · United States

This Article of the proposed Convention provides a reciprocal exemption from tax for personal service income of visiting teachers or researchers. This exemp­

tion applies to an individual who is a resident of one State at the time he is in­ vited by the Government of the other State or by an accredited educational insti­ tution of the other State to teach or do research in the other State and temporarily

comes to such other State in order to engage in such teaching or research at such an accredited educational institution. However, the exemption does not apply to income (1) from research undertaken not in the public interest but primarily for private benefit of a specific person or persons or (2) In cases where an agree­ ment exists between the Governments of States for the provision of the services of such individuals. If the individual's visit exceeds a period of 2 years from the date of arrival, the exemption applies to the Income received by the individual -beforethe expiration of such 2-year period.

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▸Contents — U.S. Income Tax Treaty — Technical Explanation 1970
U.S. Income Tax Treaty — Technical Explanation 1970

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