Tax exemption for visiting academics during short-term teaching or research visits, exempting remuneration in the host state. A visiting professor, teacher or researcher temporarily visiting the other Contracting State to teach or conduct research at a government-owned or non-profit educational institution is exempt from tax in the host State on remuneration for that teaching or research, provided the visitor was a resident of the other Contracting State immediately before the visit. The exemption excludes income from research undertaken primarily for the private benefit of specific person(s).