Tax exemption for visiting academics permits temporary tax-free teaching or research abroad subject to residency and public interest limits. A visiting academic who was resident of the sending Contracting State immediately before visiting the host State to teach or conduct research at an approved institution is exempt from tax in the host State on remuneration for such activities for a limited temporary period from first arrival. Research income is exempt only if undertaken in the public interest and not primarily for private benefit. For purposes of the Article, an individual is deemed resident of a Contracting State if resident in that State in the fiscal year of the visit or in the immediately preceding fiscal year.