Teachers and researcher tax exemption: visiting academics exempt from host-state tax on externally paid remuneration during limited-term visits.

An invited resident of one Contracting State present in the other solely to teach, lecture or conduct research is exempt from host state tax on remuneration for those activities where the remuneration is derived from outside the host State; income from research undertaken primarily for the private benefit of specific person(s) is excluded from the exemption.

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