Professors, teachers and research scholars

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....who is or was a resident of the Contracting state immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college, school....

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....s. 3. For the purposes of this Article and Article 20, an individual shall be deemed to be a resident of a Contracting State if he is a resident in that State in the fiscal year in which he visits ....