Tax exemption for visiting academics permits tax-free remuneration for teaching or public-interest research during a limited term.

Professors, teachers and research scholars invited by a Contracting State or by a university, college, school or other approved institution are exempt from tax in the host State on remuneration for teaching or research during their visit for a limited period. The exemption covers research only if undertaken in the public interest rather than primarily for private benefit. Residency for eligibility is determined by residence in the fiscal year of visit or the immediately preceding fiscal year, and approved institutions are designated by the competent authority of the Contracting State.

---

---

---