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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Exemption for Visiting Professors or Teachers: Two-Year Relief on Income from Abroad, With Specific Conditions</h1> A professor or teacher who visits a Contracting State for teaching or research at an approved educational institution and was a resident of the other Contracting State before the visit is exempt from taxation on remuneration for up to two years, provided the income comes from sources outside the host state. This exemption does not apply if the research is primarily for the private benefit of a specific person or persons.
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