Tax exemption for visiting academics: teaching or research pay exempt in host state if income arises abroad.

A visiting professor, teacher or researcher who is a resident of the other Contracting State is exempt from taxation in the host State on remuneration for teaching or research at approved educational institutions for a limited period from the date of first visit, provided such remuneration arises from sources outside the host State; the exemption does not apply to research remuneration undertaken primarily for the private benefit of a specific person or persons.

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