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<h1>Professors and teachers visiting under Article 21 taxed in home state unless research is for private benefit.</h1> Article 21 of the Double Tax Avoidance Agreement between two contracting states addresses taxation for professors and teachers. It states that a professor or teacher temporarily visiting one state for up to two years to teach or conduct research at an accredited educational institution will be taxed only in their home state. This provision does not apply if the research is conducted primarily for private benefit rather than public interest.