Tax exemption for visiting academics: limited-period relief for remuneration from teaching or research at universities abroad. A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or undertake research at an approved institution is exempt from tax in the host State on remuneration for that teaching or research for a period not exceeding two years; research exemption applies only if the research is in the public interest and residency is determined by residence in the fiscal year of visit or the immediately preceding fiscal year.