Visiting professor exemption shields remuneration for teaching or research abroad for a limited term from local taxation.

A professor, teacher or research scholar resident in one Contracting State who visits the other to teach or engage in research at an officially recognised 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; the exemption excludes income from research undertaken primarily for the private benefit of a specific person or persons.

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