Tax exemption for visiting academics: remuneration for teaching or public-interest research at approved institutions exempt from host-state tax during visit.

A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or undertake research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a limited period from first arrival; residency is satisfied if resident in the fiscal year of the visit or the immediately preceding fiscal year; research qualifies only if undertaken in the public interest and not primarily for private benefit.

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