Other State Similar Educationnal Institutionj Visit That Other State Solely For

Other state similar educationnal institutionj visit

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Other State Similar Educationnal Institutionj, Visit That Other State Solely For Purpose Of Teaching Or Research Or Both At Such Educational Institution Shall Be Exempt From Tax In That Other State On Any Remunaration 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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1. seseorang yang merupakan penduduk suatu negara sebelum mengunjungi negara lain, dan memperoleh undangan dari universitas, akademi, sekolah atau lembaga – lembaga pendidikan semata – mata untuk keperluan mengajar atau melakukan riset , dibebaskan dari pengenaan pajak di negara lain itu atas imbalan yang diterima untuk keperluan mengajar atau riset untuk selama tidak lebih dari dua tahun. seseorang berhak memperoleh pembebasan hanya satu kali. 2. pasal ini tidak berlaku apabila riset dilakukan semata – mata untuk keuntungan orang atau orang – orang tertentu.
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TERIMA KASIH
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