- 1
- An individual who is a resident of a Contracting State and who, at the invitation of any university, college, school or other similar non-profitable educational institution, which is recognized by the Government of the other Contracting State, is present in that other State for a period not exceeding two years from the date of his first visit for that purpose in that other State, solely for the purpose of teaching or research or both, at such educational institution shall be exempt from tax in that other State on his remuneration for teaching or research received from outside that State.
- 2
- The provisions of paragraph 1 shall not apply to income from research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.