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<h1>Professors Visiting Under Article 22 of Double Tax Agreement Exempt from Tax for Two Years; Excludes Private Research Income.</h1> Article 22 of the Double Tax Avoidance Agreement between Spain and another Contracting State provides that professors or teachers who are residents of one state and visit the other state for teaching or research at recognized institutions are exempt from tax on remuneration for up to two years. This exemption does not apply to income from research conducted primarily for the private benefit of specific individuals.