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Payments received by professors, teachers and research scholars
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....or teacher who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a universi....
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....private benefit of a specific person or persons. 3. For the purposes of paragraph 1, "approved institution" means an institution which has been approved in this regard by the competent auth....