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    <description>Professors or teachers resident in one Contracting State who visit the other State for up to two years to teach or carry out advanced study or research at an educational institution are exempt from tax in the visited State on remuneration for those activities to the extent that such remuneration is, or will be, taxable in the State of residence; remuneration for research undertaken primarily for the private benefit of specific person(s) is excluded from the exemption.</description>
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      <description>Professors or teachers resident in one Contracting State who visit the other State for up to two years to teach or carry out advanced study or research at an educational institution are exempt from tax in the visited State on remuneration for those activities to the extent that such remuneration is, or will be, taxable in the State of residence; remuneration for research undertaken primarily for the private benefit of specific person(s) is excluded from the exemption.</description>
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