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<h1>Professors and researchers get up to two years of tax exemption under Article 21 of Mauritius DTAA.</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between Mauritius and another Contracting State provides tax exemptions for professors, teachers, and research scholars. If such individuals, previously residents of one Contracting State, visit the other Contracting State for teaching or research at an approved institution, they are exempt from tax on remuneration for up to two years. This exemption does not apply if the research benefits specific private individuals. Residency is determined based on the 'previous year' or 'year of income,' and approved institutions must be recognized by the competent authority of the concerned state.