Article 21 - Teachers and researchers - Saudi Arabia

ARTICLE 21 TEACHERS AND RESEARCHERS 1. A teacher or researcher who is or was a resident of the Contracting State immediately before being invited to or visiting the other Contracting State for the purpose of teaching or engaging in research, or both, at a university, college or other similar institution in that other Contracting State shall be exempt from tax in that other State on any remuneration for such teaching or research for a period not exceeding two years from the date of his arrival in that other State. 2. This Article shall apply to income from research only if such research is undertaken by the individual in the public interest.