Tax exemption for visiting academics: host-state relief on teaching or research remuneration subject to time-limited residency and private-benefit exception. A visiting academic exemption shields a professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other State from host-state tax on remuneration for teaching or engaging in research at an approved institution, for a limited period from first arrival. The exemption excludes income from research undertaken primarily for the private benefit of specific persons, and defines an 'approved institution' as one approved by the competent authority of the relevant State.