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<h1>Professors and researchers exempt from tax under Article 20 of Double Tax Agreement; conditions apply for public interest research.</h1> Article 20 of the Double Tax Avoidance Agreement between Cyprus and another Contracting State provides that professors, teachers, and research scholars who are residents of one Contracting State and visit the other for teaching or research at approved institutions are exempt from tax on their remuneration in the host state for up to two years. This exemption applies to research income only if conducted in the public interest, not for private benefit. Residency is determined based on the individual's status in the fiscal year of the visit or the preceding fiscal year.