Tax exemption for visiting academics: host-state exempts remuneration for teaching or research for a limited period, subject to conditions.

A visiting professor, teacher or research scholar resident of one Contracting State immediately before visiting the other for teaching or research at a university, college, school or other approved institution is exempt from tax in the host State on remuneration for such activities for a limited period not exceeding two years; the exemption excludes research undertaken primarily for the private benefit of specific persons, residency for the Article is determined by the previous year or year of income, and "approved institution" means an institution approved or established by the competent authority.

---

---

---