Tax exemption for visiting academics on remuneration for teaching and research, subject to residency and private-benefit exclusion. A professor, teacher or research scholar who was resident of one Contracting State immediately before visiting the other to teach or engage in research at an officially recognised institution is exempt from tax in the visited State on remuneration for such teaching or research for a limited temporary period; the exemption does not cover research income that is undertaken primarily for the private benefit of a specific person or persons.