Tax exemption for visiting academics: remuneration for teaching or research at approved institutions is tax-exempt in host state.

A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other at the invitation of that State or of a university, college, school or other approved institution is exempt from tax in the host Contracting State on remuneration for teaching or research at that institution for a period not exceeding two years from arrival; the exemption excludes research undertaken primarily for the private benefit of specific persons, and an approved institution is one approved by the competent authority.

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