Exemption for visiting academics: tax relief on teaching or research remuneration during a limited stay, subject to conditions. Exemption for visiting professors, teachers and research scholars from tax in the host Contracting State on remuneration for teaching or research at an approved institution, applicable where the individual was resident of the other Contracting State immediately before the visit and limited to two years from arrival. The exemption excludes research income undertaken primarily for the private benefit of specific person(s). Residency for the Article is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year, and approved institutions are those designated by the competent authority.