Professors and teachers exemption from host state tax on teaching or research income during permitted temporary academic visits. Professors, teachers and research scholars who are residents of one Contracting State and visit the other State to teach or undertake research at an approved institution are exempt from host state tax on remuneration for such activities for up to two years from arrival; research income qualifies only if undertaken in the public interest and not primarily for private benefit; residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.