Tax exemption for visiting academics: remuneration for teaching or research in the host State exempt for a limited period.

Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or engage in research at an approved institution are exempt from tax in the host State on remuneration for such activities for a limited period from first arrival; the exemption excludes research undertaken primarily for the private benefit of specific persons. Residency is measured in the fiscal year of the visit or the immediately preceding fiscal year.

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