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<h1>Professors and researchers from one state teaching in another may enjoy a two-year tax exemption under DTAA Article 21.</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States addresses tax exemptions for professors, teachers, and research scholars. Individuals who are residents of one Contracting State and visit the other for teaching or research at the invitation of an approved institution are exempt from tax on their remuneration in the host state for up to two years. This exemption applies to research income only if it serves the public interest and not private benefits. An 'approved institution' is one recognized by the competent authority of the respective Contracting State.