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The Double Taxation Relief (Taxes on Income) (Georgia) Order 2004
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- 2004 No. 3325
- SCHEDULE
- Article 20
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Article 20Professors, teachers and researchers
(1) A professor, teacher or researcher who visits one of the Contracting States for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college, school or other establishment for teaching or research in that State, and who immediately before that visit was a resident of the other Contracting State, shall be taxable only in that other State on any remuneration for such teaching or research. However, this paragraph shall apply only for a period not exceeding two years from the date the individual first visits the first-mentioned State for such purpose.
(2) The provisions of this Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some other private person or persons.
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