Tax exemption for visiting academics: host-State tax relief for teaching or research income, subject to private benefit exception.

A resident of one Contracting State visiting the other to teach or conduct research at a university, college, school or other approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival. The exemption excludes income from research undertaken primarily for the private benefit of a specific person or persons, and an "approved institution" is one approved by the competent authority of the concerned Contracting State.

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