Professor and teacher tax exemption provides temporary host-State tax relief on remuneration for visiting academics engaged in teaching or research. A visiting professor or teacher who was resident of the other Contracting State immediately before the visit is exempt from tax in the host Contracting State on remuneration for teaching or research at a university or other approved educational institution for a limited temporary period from arrival; the exemption excludes research undertaken primarily for the private benefit of specific persons and depends on the treaty definitions of residence and approval of educational institutions by the competent authority.