- 1. Subject to paragraph 2, an individual who visits one of the Contracting States for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college, school or other officially recognised educational institution in that Contracting State, and who immediately before that visit was a resident of the other Contracting State, shall be taxable only in that other State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits the first-mentioned State for such purpose.
- 2. Where, under the provisions of this Convention taken together with the law in force in the other State, a teacher or researcher referred to in paragraph 1 is exempt from tax in that other State on his remuneration, such remuneration shall be taxable in the first-mentioned State.
- 3. The provisions of this Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some other private person or persons.