Professors' tax exemption for visiting academics: temporary relief from host-state taxation on external-source remuneration for teaching or research.

A visiting professor, teacher or researcher who was a resident of the other Contracting State immediately before the visit and who teaches or conducts research at a university, college, school or other approved educational institution in the host State is exempt from taxation in that host State on remuneration for such teaching or research for a temporary period, provided the remuneration arises from sources outside the host State. The exemption does not apply to remuneration from research undertaken primarily for the private benefit of specific persons.

---

---

---