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<h1>Professors visiting under Double Tax Avoidance Agreement get two-year tax exemption for public interest research income.</h1> A professor, teacher, or research scholar who was a resident of one Contracting State before visiting the other Contracting State for teaching or research at an approved institution is exempt from tax on remuneration for up to two years in the host State. This exemption applies to research income only if the research serves the public interest rather than private interests. An individual is considered a resident of a Contracting State if they reside there during the fiscal year of their visit or the preceding fiscal year, according to the Double Tax Avoidance Agreement between the two States.