Teacher and researcher tax exemption: temporary visiting academics exempt from host state tax on remuneration under the DTAA, subject to public interest research.

A visiting individual who was immediately before the visit a resident of the other Contracting State and who teaches or conducts research at a recognised educational institution in the host State is exempt from host state tax on remuneration for such teaching or research for a limited temporary period; research income is covered only where the research is undertaken in the public interest and not primarily for private benefit.

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