ARTICLE 20
Teachers and Researchers
(1) An individual, who visits a Contracting State based on an invitation thereby or an invitation from one of the said State's universities or non-profit educational or cultural institutions, or who visits the same in the framework of a cultural exchange program, for a period not exceeding thirty six months for the purpose of teaching, giving lectures or conducting research for such institution, in his capacity as a resident, or who was a resident of the other Contracting State directly before such visit, the said individual shall be exempted from tax in the first-mentioned State in respect of the remuneration from such activity, provided that the remuneration was derived from a source outside this State.
(2) The provisions of Paragraph (1) of this Article above shall not apply to remunerations in consideration of research, if such research is not conducted for the public interest, but is undertaken primarily for the private benefit of a specific person(s).