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<h1>Professors, teachers, and scholars exempt from host state taxes under Article 21 for up to two years.</h1> Article 21 of the Double Tax Avoidance Agreement between two Contracting States exempts professors, teachers, and research scholars from taxation in the host state on remuneration for teaching or research for up to two years, provided they were residents of the other state before visiting. This exemption does not apply to income from research conducted primarily for private benefit. An individual is considered a resident of a Contracting State if they are a resident in the fiscal year of their visit or the preceding year.