Volume 39 (2011) / Issue 12

Peter N. Csoklich, Oliver-Christoph Günther, 'Visiting Academics in Double Tax Treaties' (2011) 39 Intertax, Issue 12, pp. 578–602


Professors, researchers, lecturers and teachers have become more and more mobile and active throughout the world. Although science itself is borderless, visiting academics are forced to cross-national borders. As a consequence, among other issues, tax problems may arise. This article is devoted to issues concerning the taxation of visiting academics. First, it will analyse how OECD Model deals with the taxation of academics who teach and do research around the globe. Then, it will examine the specific clauses on visiting academics provided for in many tax treaties worldwide and will discuss the tax consequences of these clauses. The aim of the authors is to contribute to a better understanding of the international tax implications of temporary cross-border teaching or research activities by academics.

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ISSN: 0165-2826
ID: TAXI2011061