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of <h1>Tax Exemptions for Professors and Scholars Under Article 21 of Double Tax Avoidance Agreement Explained</h1> Article 21 of the Double Tax Avoidance Agreement between the Contracting States addresses tax exemptions for professors, teachers, and research scholars. It stipulates that individuals who were residents of one state and visit the other for teaching or research at an approved institution are exempt from tax on related remuneration for up to one year. This exemption does not apply if the research benefits a specific person privately. Residency is determined based on the fiscal year of the visit or the preceding year. An approved institution must be recognized by the competent authority of the state.
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