Tax exemption for visiting teachers and researchers: temporary relief on remuneration for residents of the other contracting state. Remuneration for teachers and researchers visiting a Contracting State to teach or conduct research at recognised educational institutions is exempt from tax in the visited State for a limited temporary period from first arrival, provided the individual was immediately resident in the other Contracting State prior to the visit; research exemption applies only where the research is undertaken in the public interest and not primarily for private benefit.