Tax exemption for visiting academics on remuneration during temporary teaching or research assignments under DTAA. Professors, teachers and research scholars who were residents of a Member State immediately before visiting another Member State to teach or engage in research at an approved institution are exempt from tax in the host Member State on remuneration for that teaching or research for a limited temporary period; residency is established by residence in the fiscal year of the visit or the immediately preceding fiscal year, and 'approved institution' means one approved by the Government of the concerned Member State.