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of <h1>Tax Exemption for UK Educators Abroad: Article 22 Offers Two-Year Relief for Teaching and Research in Public Interest.</h1> Article 22 of the Double Tax Avoidance Agreement between the UK and another Contracting State provides tax exemptions for individuals visiting a Contracting State for up to two years to teach or conduct research at recognized educational institutions. Such individuals, who were residents of the other Contracting State before their visit, are exempt from taxation in the host state on remuneration earned for teaching or research during this period. The exemption for research income applies only if the research is conducted in the public interest and not primarily for private benefit.
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