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      <description>A visiting professor or teacher present in the host State for up to two years to undertake advanced study, research, or teaching is exempt from host state tax on remuneration for that work provided the remuneration is derived from outside the host State. Income from research done primarily for the private benefit of specific persons is excluded, and residency for eligibility is determined by reference to residence in the relevant previous or charge year or the immediately preceding corresponding year.</description>
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