Exemption for visiting academics: limited-period tax exemption on remuneration for teaching or public-interest research at recognized institutions.

An individual who was immediately before visiting a Contracting State a resident of the other Contracting State and who visits to teach or engage in research at a university, college or other recognised educational institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years; research income is covered only if undertaken in the public interest and not primarily for the benefit of private persons.

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