ARTICLE 20
Teachers, Students and Persons Engaged in Education
(1) Remuneration which a professor or other teacher who is, or during the period immediately preceding was, a resident of a Contracting State and who visits the other Contracting State for a period not exceeding two years for the purpose of engaging in advanced studies or research activity or for the purpose of teaching at a university, college, school or other educational establishment receives for such work shall not be taxed in the said other Contracting State, provided that the person concerned derived the remuneration from outside that other State.
(2) If an individual is a resident of a Contracting State or was a resident thereof immediately before visiting the other Contracting State and is temporarily present in that other State solely as a student at a university, college, school or other similar educational establishment of the said other State, or as an apprentice (including volunteers and practitioners (Volontär and Praktikanten) in the Federal Republic of Germany), he shall, as from the date of his first arrival in the said other State in connection with the visit in question, be exempt from the taxation of the said other State:
- (a) In respect of remittances received from abroad for his maintenance, education or training, and
- (b) For a period not exceeding, in the aggregate three years, in respect of all remuneration up to 6,000 DM, or its equivalent in Argentine currency, per calendar year for employment exercised in the said other Contracting State in order to supplement the resources available to him for his maintenance, education or training.
(3) If an individual is a resident of a Contracting State or was a resident thereof immediately before visiting the other Contracting State and is temporarily present in that other State solely for the purpose of study, research or training as the recipient of a grant, allowance or award from a scientific, educational, religious or charitable organization or under a technical assistance programme carried on by the Government of a Contracting State, he shall, as from the date of his first arrival in the said other State in connection with that visit, be exempt from tax in that State:
- (a) In respect of the amount of such grant, allowance or award, and
- (b) In respect of all remittances received from abroad for his maintenance, education or training.