1. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college, school or other similar institution, situated in that State and recognized by the Government of that State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on remuneration for such teaching or research for a period not exceeding two years from the date of his first arrival in the first-mentioned Contracting State for that purpose, provided that such remuneration arise from sources outside that State.
2.
No exemption shall be granted under paragraph 1 with respect to any remuneration for research if such research is undertaken not in the public interest but for the private benefit of a specific person or persons.