Tax exemption for visiting teachers and researchers: remuneration from teaching or research during limited-duration institutional visits is tax-exempt. An individual who was a resident of one Contracting State immediately before visiting the other at the invitation of a university, college, school or similar educational institution to teach or carry out research is exempt from tax in the visited State on remuneration for that teaching or research for visits not exceeding a two-year period; the exemption does not apply to research income undertaken primarily for the private benefit of specific person(s).