ARTICLE 21 Income of Professors, Teachers and Researchers

1. Remuneration received by an individual who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State for the purpose of conducting of scientific research or for teaching at a school, college, university or other establishment for higher education, shall be exempt from tax in the first-mentioned Contracting State on any remuneration for such research or teaching for a period not exceeding two years from the date of his first visit to that Contracting State.

2. This Article 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.