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<h1>Tax Exemption for Professors and Researchers: Two-Year Relief on Remuneration in Contracting States, Subject to Public Interest Rule.</h1> A professor, teacher, or researcher visiting one Contracting State to teach or conduct research at a government-approved educational institution, who was a resident of the other Contracting State before the visit, is exempt from tax on remuneration for up to two years. This exemption does not apply if the research is conducted primarily for the benefit of specific individuals rather than in the public interest.