Article 22 - Professors, teachers and researchers - Montenegro

ARTICLE 22 PROFESSORS, TEACHERS AND RESEARCHERS 1. A professor or teacher who visits a Contracting State for the purpose of teaching or carrying out research at a university, college school or other approved educational institution in that state and who is or was immediately before that visit a resident of other Contracting State, shall be exempt from taxation 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 visit for that purpose provided that such remuneration arises from sources outside other State. 2. The provision of paragraph 1 of this Article shall not apply to remuneration from research, if such research is undertaken primarily for the private benefit of a specific person or person.