Tax exemption for visiting academics: remuneration for teaching or research in the host State exempt under the treaty during the visit.

A professor, teacher or research scholar who was a resident of one Contracting State immediately before visiting the other State to teach or engage in research at a university, college or similar institution is exempt from tax in the host State on remuneration for such teaching or research. The exemption excludes research undertaken primarily for the private benefit of specific person(s). Residency for this Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.

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