Tax exemption for visiting professors and researchers: remuneration in host State exempt for a temporary period under treaty rules.

A visiting professor, teacher or research scholar resident of one Contracting State immediately before visiting the other to teach or research at an approved institution is exempt from tax in the host State on remuneration for such teaching or research for up to two years from arrival, but income from research carried out primarily for the private benefit of a specific person or persons is excluded; residence is determined by the previous year or year of income, and approved institutions are those authorised by the competent authority.

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