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    <title>Payments received by professors, teachers and research scholars</title>
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    <description>A resident professor, teacher or research scholar visiting the other Contracting State to teach or conduct research at an &quot;approved institution&quot; is exempt from tax in the host State on remuneration for that teaching or research for up to two years from arrival; the exemption excludes research undertaken primarily for the private benefit of specific persons. Residency for this Article is met if the individual was resident in the fiscal year of the visit or the immediately preceding fiscal year, and an approved institution is designated by the competent authority.</description>
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