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<h1>Tax Exemption for Visiting Educators: Two-Year Limit on Home State Taxation for Teaching and Public Research Activities</h1> An individual who visits one Contracting State for teaching or research at a recognized educational institution, and was a resident of the other Contracting State prior to the visit, will be taxed only in their original state on remuneration for such activities. This provision is limited to two years from the start of the visit. The rule applies to research income only if the research serves the public interest and not primarily private interests. Residency is determined based on the fiscal year of the visit or the preceding fiscal year.