Tax exemption for visiting academics allows foreign-resident professors and researchers to be tax-exempt while teaching or researching at approved institutions.

Professors, teachers and research scholars resident of one Contracting State who visit the other State to teach or engage in research at a university, college, school or other approved institution are exempt from tax in the visited State on remuneration for that teaching or research for up to two years from arrival; the exemption does not apply to research undertaken primarily for the private benefit of specific person(s), and an "approved institution" is one sanctioned by the competent authority of the Contracting State.

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