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Untd A Emirates - Greece Tax Treaty (as amended by 2013 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Professors and Students

(1) Remuneration which a resident of a Contracting State receives for undertaking study or research at a high level or for teaching, during a period not exceeding three years, at a university, research institute or other similar establishments for highest or higher education in the other Contracting State, shall not be taxable in that other State.

(2) Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.