Tax exemption for visiting academics: host-state tax relief on teaching and public-interest research remuneration during a limited stay.

Residents of one Contracting State who visit the other to teach or conduct research at approved universities or similar institutions are exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival; research income is exempt only when undertaken in the public interest and residency is determined by residence in the fiscal year of the visit or the immediately preceding fiscal year.

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