- (1) A professor, teacher or researcher who visits a Contracting State solely for the purpose of teaching or carrying out research at a university, college, school or other recognised educational institution in that Contracting State, and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State for a period not exceeding two years from the date of his first visit for that purpose in respect of remuneration for such teaching or research, provided that he is taxed on such remuneration in the other Contracting State.
- (2) No exemption shall be granted under paragraph (1) of this Article with respect to any remuneration for research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.