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of <h1>Professors and Scholars Get Two-Year Tax Exemption Under Article 20 for Teaching and Research Abroad</h1> Article 20 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 in the host state on their remuneration for up to two years. This exemption applies to income from research only if it is conducted in the public interest and not primarily for private benefit.
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