Tax exemption for visiting academics: host-state exempts remuneration for teaching or public-interest research during a temporary visit.

A visiting professor, teacher or research scholar who is resident of one Contracting State and visits the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited temporary period; research income is covered only when the research is in the public interest and not primarily for private benefit; residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.

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