Professors and teachers exemption protects visiting academic remuneration from local taxation when taxed at residence; excludes private benefit research.

Professors and teachers who are residents of one Contracting State and visit the other to teach or pursue advanced study or research at a university, college, school or other educational institution have exempt status in the visited State for remuneration received for those activities, to the extent such remuneration is or will be taxable in the resident State; remuneration for research is excluded where the research is carried out primarily for the private benefit of specific person(s).

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