AUSTRALIAN TAX TREATIES

Thai Agreement  

AGREEMENT BETWEEN AUSTRALIA AND THE KINGDOM OF THAILAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 20   Professors and Teachers  

1.  
A professor or teacher who is a resident of one of the Contracting States and who visits the other Contracting State, at the invitation of any university, college, school or other similar educational institution situated in the other Contracting State and which is recognised by the competent authority of that other State, for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution shall be taxable only in the first mentioned State on any remuneration for such teaching or research.

2.  
This Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.