Tax exemption for visiting academics applies where teaching or public interest research at approved institutions for a limited period.

Professors, teachers and research scholars who were residents of one territory immediately before visiting the other for teaching or research at a university, college or similar approved institution are exempt from tax in the visited territory on remuneration for such teaching or research for a limited period not exceeding two years from arrival; research income is covered only if undertaken in the public interest and not primarily for private benefit, and residency is determined by fiscal year residence in the year of visit or the immediately preceding fiscal year.

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