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<h1>Professors and teachers from Mongolia exempt from host state tax for two years under Article 21 DTAA.</h1> Article 21 of the Double Tax Avoidance Agreement between Mongolia and another Contracting State provides that professors or teachers who were residents of one state before visiting the other for teaching or research at an approved institution are exempt from tax on remuneration for up to two years in the host state. This exemption does not apply to income from research primarily benefiting specific individuals. A resident is defined as someone who is or was a resident in the current or previous fiscal year. An 'approved institution' is one sanctioned by the competent authority of the respective state.