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<h1>Tax Exemption for Professors and Researchers Under Article 20 of Double Tax Agreement for Up to Two Years</h1> Article 20 of the Double Tax Avoidance Agreement between the Portuguese Republic and another Contracting State provides that professors, teachers, and research scholars who are residents of one state and visit the other for teaching or research at an approved institution are exempt from taxation on their remuneration in the host state for up to two years. This exemption does not apply if the research is primarily for the private benefit of specific individuals. A resident is defined based on their residency status in the fiscal year of the visit or the preceding year. An 'approved institution' is one recognized by the competent authority of the respective state.