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<h1>Professors and researchers get a two-year tax exemption in Oman under Article 23 of the DTAA.</h1> Article 23 of the Double Tax Avoidance Agreement (DTAA) between Oman and another Contracting State provides tax exemptions for professors, teachers, and research scholars. If such individuals, who are residents of one Contracting State, visit the other for teaching or research at an approved institution, they are exempt from taxation in the host state on their remuneration for up to two years. This exemption does not apply if the research is conducted primarily for the private benefit of specific individuals. An individual is considered a resident for this purpose if they were a resident in the current or preceding fiscal year.