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of <h1>Professors Teaching Abroad for Up to Two Years Exempt from Local Tax Under Article 15 of Tax Agreement</h1> Article 15 addresses the tax treatment of professors and teachers under a Double Tax Avoidance Agreement between two territories. It stipulates that a professor or teacher temporarily residing in the other territory for up to two years to teach at a university, college, school, or other educational institution will not be subject to taxation in that territory on their teaching remuneration. This provision is part of international conventions aimed at preventing double taxation and facilitating academic exchanges.
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