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<h1>Professors and teachers get tax exemptions under Article 21 of Double Tax Avoidance Agreement for teaching or research abroad.</h1> Article 21 of the Double Tax Avoidance Agreement between Ukraine and another contracting state provides tax exemptions for professors and teachers who are residents of one state and visit the other for teaching or research at approved institutions. These individuals are exempt from tax on remuneration for up to two years. However, the exemption does not apply if the research is primarily for private benefit. Residency is determined based on the fiscal year of the visit or the preceding year. Approved institutions are those recognized by the competent authority of the concerned state.