P.O. Box 6898

TEACHERS AND RESEARCHERS 1. An individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution which is recognised by the competent authority in the first- mentioned Contracting State, visits that first-mentioned Contracting State for a period not exceeding three years solely for the purpose of teaching or researching or both at such educational institution shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such teaching or research. 2. The provisions of paragraph 1 of this Article shall not apply to income from researching if such research is undertaken by the individual not in the public interest but wholly or mainly for the private benefit of a specific person or persons.