ARTICLE 18

Teaching and Research

1. An individual who is a resident of one of the Contracting States at the beginning of his visit to the other Contracting State and who, at the invitation of the Government of that other Contracting State or of a university or other educational institution situated in that other Contracting State and approved by the appropriate educational authority of that Contracting State, visits that other Contracting State for the primary purpose of teaching or engaging in research, or both, at a university or other educational institution approved by the appropriate educational authority of that Contracting State shall be exempt from tax by that other Contracting State on his income from personal services for teaching or research at such approved university or other educational institution for a period not exceeding 2 years from the date of his arrival in that other Contracting State.

2. The exemption granted under paragraph 1 shall not apply (a) 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;

(b) To income in cases where an agreement exists between the Governments of the Contracting States for the provision of the services of such individuals.