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of <h1>Tax Exemption for Professors Under Article 22 of DTAA: Two-Year Relief for Teaching and Research Abroad.</h1> Article 22 of the Double Tax Avoidance Agreement (DTAA) between the USA and another Contracting State provides tax exemptions for professors, teachers, and research scholars. Individuals residing in one Contracting State who visit the other for up to two years to teach or conduct research at recognized educational institutions are exempt from taxation on their remuneration in the host state. This exemption applies only if the research is conducted in the public interest and not primarily for private benefit. The exemption period is limited to two years from the date of their initial visit for such purposes.
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