Tax exemption for visiting academics: host-state remuneration for teaching or research exempt for a limited period, subject to a private-benefit exception. Residents of one Contracting State who visit the other to teach or conduct research at a government-recognised university, college or similar institution are exempt from host State tax on remuneration for that teaching or research for a limited period from arrival; the exemption excludes remuneration for research carried out primarily for private benefit rather than the public interest. An individual is deemed resident if resident in the fiscal year of the visit or in the immediately preceding fiscal year.