Visiting academics tax exemption for teaching or research, offering time-limited relief for remuneration at host institutions.

A visiting professor, teacher or research scholar who was resident in one Contracting State immediately before visiting the other to teach or undertake 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 limited period from arrival. Research income qualifies only if undertaken in the public interest, and an individual is deemed resident of a Contracting State if resident in that State in the fiscal year of the visit or the immediately preceding fiscal year.

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