Tax exemption for visiting academics on teaching and public interest research pay, subject to residency and duration limits.

A visiting academic who was resident in one Contracting State immediately before visiting the other to teach or research at an approved institution is exempt in the host State from tax on remuneration for such teaching or research for a limited period from arrival. Research income qualifies for the exemption only if the research is undertaken in the public interest and not primarily for private benefit. Eligibility requires residency in the sending State in the fiscal year of the visit or the immediately preceding fiscal year.

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