Tax exemption for visiting academics: exempts remuneration for teaching or public-interest research in host State for a limited period.

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 a university, college or similar institution is exempt from tax in the host State on remuneration for such teaching or research for a period not exceeding two years from arrival. The exemption for research applies only if the research is undertaken in the public interest and not primarily for private benefit, and residency is determined by the fiscal year of visit or the preceding fiscal year.

---

---

---