Tax exemption for visiting academics on teaching and research remuneration in the host State for a limited period.

A professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or conduct research at a university, college, school or other approved institution in that State is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years; the exemption excludes research undertaken primarily for the private benefit of a specific person, and an "approved institution" is one approved by the competent authority.

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