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<h1>Professors from the Philippines get a two-year tax exemption under DTAA Article 22 for teaching abroad.</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between the Philippines and another Contracting State provides tax exemption for professors or teachers who are residents of one Contracting State and visit the other for teaching or research at an approved institution. This exemption applies to remuneration for up to two years from their arrival. The exemption does not apply to income from research conducted primarily for private benefit. Residency is determined based on the relevant tax year in each Contracting State. An 'approved institution' is one recognized by the competent authority of the respective Contracting State.