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<h1>Professors and researchers exempt from taxes for up to two years under Article 21 of Double Tax Agreement.</h1> Article 21 of the Double Tax Avoidance Agreement between two Contracting States provides that professors, teachers, and research scholars who are residents of one state and visit the other state for teaching or research at an approved institution are exempt from taxation on their remuneration for up to two years. This exemption does not apply to income from research primarily benefiting specific individuals. An individual is considered a resident of a Contracting State if they reside there during the fiscal year of their visit or the preceding year. An 'approved institution' is one recognized by the competent authority of the concerned state.