Visiting Professors, Teachers and Students
(1) An individual who visits a Contracting State at the invitation of that State or of a university, college, school, museum or other cultural institution of that State or under an official programme of cultural exchange for a period not exceeding two years solely for the purpose of teaching, giving lectures or carrying out research at such institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on his remuneration for such activity, provided that such remuneration is derived by him from outside that State.
(2) An individual 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 State solely for the purpose of his education or training shall not be taxed in that State:
- (a) on payments for the purpose of his maintenance, education or training, provided that such payments arise from sources outside that State; and
- (b) for a period not exceeding in the aggregate four years, on any remuneration not exceeding 8.000 € or the equivalent in Cyprus currency for each of the calendar year for personal services rendered in the first mentioned State with a view to supplementing the resources available to him for such purposes.