Taxation of visiting academics limited to home State for teaching or public interest research, subject to a temporal residence test.

Taxation of visiting academics is allocated to the individual's State of residence for remuneration from teaching or research at a recognized educational institution in the other Contracting State, subject to a fixed temporal limitation from the date of first visit; research income qualifies only if undertaken in the public interest and not primarily for private benefit, and residence is determined by residency in the fiscal year of visit or the immediately preceding fiscal year.

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