Tax exemption for visiting professors, teachers and research scholars allows untaxed remuneration for teaching or research during a limited period. A visiting academic who was resident of one Contracting State immediately before visiting the other for teaching or research at a university, college or similar approved institution is exempt from tax in the visited State on remuneration for such teaching or research for a limited period not exceeding two years from first arrival; the exemption covers research only when undertaken in the public interest and residency for eligibility is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.