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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tax Relief for Educators: Professors and Researchers Taxed in Home Country for Two Years While Teaching Abroad</h1> A professor, teacher, or research scholar who is or was a resident of one Contracting State and visits the other Contracting State for teaching or research at an approved institution is taxable only in the first-mentioned State for remuneration related to such activities for up to two years. This provision excludes income from research conducted primarily for private benefit. Residency for this purpose is determined by the fiscal year of the visit or the preceding year. An 'approved institution' is one recognized by the appropriate authority of the Contracting State.