Tax treatment for visiting academics: remuneration taxable only in home State during limited teaching or research visits.

Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or conduct research at an approved institution are taxable only in the State of residence for a limited period from arrival; the rule excludes research income undertaken primarily for the private benefit of specific person(s). Residence is determined by fiscal year of the visit or the immediately preceding fiscal year, and approved institutions are those recognised by the appropriate authority.

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