Tax exemption for visiting academics: remuneration for teaching or research exempt for a limited period, excluding private benefit research.

An individual who is or was a resident of one Contracting State and visits the other at the invitation of a recognised educational institution is exempt from tax in the host State on remuneration for teaching or research performed there, for a limited continuous period from first arrival; however, income from research undertaken primarily for the private benefit of specific person(s) is excluded from the exemption.

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