Tax exemption for visiting academics: remuneration for teaching or research in the host State is exempt for a limited period.

Article 21 grants a limited tax exemption for resident professors, teachers and research scholars who visit the other Contracting State to teach or carry out research at a university, college or similar institution, exempting remuneration for those activities for a short specified period from the date of first arrival; it excludes research income undertaken primarily for the private benefit of specific persons and defines residency by reference to the fiscal year of the visit or the preceding fiscal year.

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