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    <description>A visiting professor, teacher or researcher who was a resident of the other Contracting State immediately before the visit and who teaches or conducts research at a university, college, school or other approved educational institution in the host State is exempt from taxation in that host State on remuneration for such teaching or research for a temporary period, provided the remuneration arises from sources outside the host State. The exemption does not apply to remuneration from research undertaken primarily for the private benefit of specific persons.</description>
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      <description>A visiting professor, teacher or researcher who was a resident of the other Contracting State immediately before the visit and who teaches or conducts research at a university, college, school or other approved educational institution in the host State is exempt from taxation in that host State on remuneration for such teaching or research for a temporary period, provided the remuneration arises from sources outside the host State. The exemption does not apply to remuneration from research undertaken primarily for the private benefit of specific persons.</description>
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