Tax exemption for visiting academics on teaching and research remuneration during temporary stays, subject to private benefit exception and institutional approval.

Article 21 grants a tax exemption for professors, teachers and research scholars who, as residents of one Contracting State, visit the other State to teach or carry out research at a university, college, school or other institution approved by the competent authority; remuneration for such activities is exempt during the temporary visit, but income from research undertaken primarily for the private benefit of specific person(s) is excluded.

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