Tax exemption for visiting academics exempts remuneration for teaching or research in host state for up to two years. Payments to a professor, teacher or research scholar who was a resident of the other Contracting State and visits to teach or engage in research at a university, college, school or other approved institution are exempt from tax in the host Contracting State for a limited period from arrival; the exemption excludes income from research undertaken primarily for the private benefit of a specific person or persons.