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of <h1>Tax Exemption for Teaching or Research in Host State: Up to 24 Months, Not for Private Benefit</h1> An individual who is or was a resident of one Contracting State and visits the other Contracting State for up to 24 months to teach or conduct research at a recognized educational institution is exempt from tax in the host state on income earned from these activities. This exemption does not apply if the research is primarily for the private benefit of a specific person or persons.
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