Tax exemption for visiting professors shields host-state taxation of teaching or research remuneration during temporary academic visits.

A visiting professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other for teaching or research at a university, college or similar approved institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years from arrival; research income qualifies only if undertaken in the public interest; residency is met if the individual was resident in the fiscal year of visit or the immediately preceding fiscal year.

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