ARTICLE 20
Teachers and Researchers
1. An individual who is a resident of a Contracting State immediately before his visit to the
other Contracting State and who, at the invitation of the Government of that other State or of a
university or other recognized educational or research institution situated in that other State,
visits that other State for the primary purpose of teaching or engaging in research, or both, at a
university or other recognized educational or research institution shall be taxable only in the first-
mentioned State on his income from personal services for such teaching or research for a period
not exceeding 2 years from the date of his arrival in the other State. An individual shall be
entitled to the benefits of this paragraph only once.
2. The provisions of paragraph 1 shall not apply to income from research if such research is
undertaken not in the public interest but primarily for the private benefit of a specific person or
persons.