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<h1>Tax Exemption for Educators and Researchers Abroad: Up to 2-Year Relief for Public Interest Projects</h1> An individual who travels to a Contracting State for up to two years to teach or conduct research at a recognized educational institution, and who was previously a resident of the other Contracting State, is exempt from taxation by the host state on remuneration for such activities for up to two years. This exemption applies to research income only if the research serves the public interest and is not primarily for the benefit of private individuals.