Tax exemption for visiting teachers: remuneration for teaching or research paid from abroad is not taxed locally, subject to private benefit exclusion.

Remuneration paid to a resident professor or teacher present temporarily in the other Contracting State for teaching, advanced study or research at an educational institution is not taxable in the State where services are performed provided the remuneration is derived from outside that State; the exemption excludes research carried out primarily for the private benefit of specific person(s).

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