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    <description>An individual visiting a Contracting State to teach or carry out research at a recognized educational institution who was immediately before that visit a resident of the other Contracting State is exempted from taxation in the host State on remuneration for such teaching or research for a limited period from the date of first visit. The exemption excludes income from research undertaken primarily for the private benefit of specific person(s) rather than for the public interest.</description>
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