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    <title>Professors, teachers and research scholars</title>
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    <description>Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or engage in research at an approved institution are exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival; the exemption excludes research income undertaken primarily for the private benefit of specific persons. Residency for these articles is determined by residence in the year of visit or the immediately preceding year, and an approved institution is one approved by the competent authority.</description>
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      <description>Professors, teachers and research scholars who are residents of one Contracting State and visit the other to teach or engage in research at an approved institution are exempt from tax in the host State on remuneration for such teaching or research for a limited period from arrival; the exemption excludes research income undertaken primarily for the private benefit of specific persons. Residency for these articles is determined by residence in the year of visit or the immediately preceding year, and an approved institution is one approved by the competent authority.</description>
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