Exemption for visiting academics: visiting professors and researchers temporarily exempt from host-state tax on teaching or public-interest research remuneration.

A professor, teacher or research scholar resident of one Contracting State who visits the other to teach or conduct research at an approved institution is exempt from host-state tax on remuneration for those activities for a limited period from first arrival; research income is covered only if undertaken in the public interest and residency is determined by the fiscal or income year of the visit or the immediately preceding year.

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