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<h1>Professors Visiting Under Malta's DTAA Exempt from Host State Tax on External Income for Up to Two Years</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between Malta and another Contracting State stipulates that remuneration received by a professor or teacher, who was a resident of the other State before visiting the first-mentioned State for up to two years for advanced study, research, or teaching, shall not be taxed in the host State if the income is sourced from outside. However, this exemption does not apply to income from research primarily benefiting specific individuals.