Artikel 22

1. A professor, teacher or research scholar, being 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 the Government of the first-mentioned Contracting State or of a university college, school, museum, cultural institution, or other similar approved institution in that first-mentioned Contracting State or under an official programme of cultural exchange, is present in that Contracting State solely for the purpose of teaching, giving lectures or carrying out research at such institution for a period not exceeding two years shall be exempt from tax in that Contracting State on his remuneration for such activity.
2. For the purpose of paragraph 1 “approved institution” means an institution which has been approved in this regard by the Government of the concerned Contracting State.