Tax exemption for visiting academics: remuneration from teaching or research in host state exempt during a limited stay.

A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or engage in research at an approved institution is exempt in the host State from tax on remuneration for such teaching or research for a limited period not exceeding two years; the exemption excludes research carried out primarily for the private benefit of specific persons, residency for the Article is determined by the fiscal year of the visit or the preceding fiscal year, and approved institutions are those recognized by the competent authority in the State where located.

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