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<h1>Professors, teachers, and scholars exempt from tax under Article 22 of Double Tax Avoidance Agreement for two years.</h1> Article 22 of the Double Tax Avoidance Agreement between Bulgaria and another Contracting State exempts professors, teachers, and research scholars from tax on remuneration received for teaching or research at an approved institution in the other Contracting State for up to two years. This exemption does not apply if the research is primarily for the private benefit of specific individuals. An individual is considered a resident of a Contracting State if they were a resident in the relevant tax year or the preceding year. An 'approved institution' is one recognized by the competent authority of the Contracting State.