Taxation of visiting academics: remuneration for teaching or research taxed only in the scholar's residence state during the temporary stay. Remuneration for teaching or research received by an individual visiting a Contracting State to teach or conduct research at a recognised educational institution is taxable only in the Contracting State of residence immediately before the visit, subject to a limited temporary period. Research income is covered only if undertaken in the public interest and not primarily for private benefit. Residency for this Article is assessed by residence in the fiscal year of the visit or the immediately preceding fiscal year.