Teachers and researchers tax exemption: remuneration for teaching or public interest research in the host state is exempt when resident invited. Teachers and researchers invited to teach or undertake research at a university, college or similar institution in the host Contracting State are exempt from tax in that host State on remuneration for such activities for a limited temporary period measured from arrival, provided they were residents of the sending State immediately before the visit; research income qualifies only if undertaken in the public interest.