পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারি ৩, ১৯৮৯.pdf/১৬

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MŮ: বাংলাদেশ গেজেট, অতিরিক্ত জানুয়ারী ৩, ১৯৮৯ ARTICLE 21 TEACHERS AND RESEARCHERIS 1. Remuneration which a teacher or a researcher who is or was immediately Before visiting a State a resident of the other State, and who is present in the first-mentioned State solely for the purpose of teaching or engaging in research, derives in respect of such activities shall not be taxed in that State for a period not exceeding two years. 2. The provisions of paragraph 1 shall not apply to remuneration derived in respect of research undertaken not in the public interest but primarily for the private benefit of a specific person or persons. ARTICLE 22 OTHER INCOME 1. Items of income of a resident of a State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. Notwithstanding paragraph 1, items of income of a resident of a State not dealt with in the foregoing Articles of this Convention and arising in the other State may be taxed in that other State. ARTICLE 23 լլէլ-Ալ է ԱՒ ըԼIMլվAIIԱՒ ԱՒ DԱԱBLE IA AIIԱՎ Double taxation shall be avoided in the following manner: 1. In the case of Bangladesh: Subject to the provisions of the law of Bangladesh regarding the allowance as a credit against Bangladesh tax of tax payable in a territory outside Bangladesh, tax payable under the laws of France and in accordance with this Convention on income, profits or gains from sources within France shall be allowed as a credit against any Bangladesh tax computed in respect of the same income, profits or gains by reference to which the French tax is computed. 2. In the case of France : (a) Income other than that referred to in sub-paragraph (b) below shall be exempt from the French taxes referred to in sub-paragraph (a) of paragraph 3 of Article 2 if the income is taxable in Bangladesh under this Convention. -