Tax exemption for visiting academics - temporary relief from host state tax on teaching and public interest research income. A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or conduct research at an institution approved by the competent authority is exempt from tax in the host State on remuneration for such activities for up to two years from first arrival. The exemption for research is limited to activities undertaken in the public interest and performed upon request by the beneficiary institution, and residency for eligibility is established by residence in the year of visit or the immediately preceding year.