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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, Teachers and Students

(1) An individual who is or was immediately prior to visiting a Contracting State a resident of the other Contracting State and who, by invitation of the Government of the first-mentioned State or by a university, lyceum, high school, museum or other cultural institution situated in that first-mentioned State and under an official or cultural exchange program, and is present in this Contracting State for a period that does not exceed two years with the main purpose of teaching, giving classes or researching in such an institution, shall be exempt from taxes in this Contracting State for those remunerations derived for such activities, provided said remunerations do not originate from this State.

(2) The amounts derived by students or apprentices to cover their expense allowance, studies and practical training, who are, or have been, immediately prior to arriving to a Contracting State, a resident of the other Contracting State, and who happen to be in the aforesaid State primarily for the purpose of continuing their studies or practical training, are not liable to taxation in that State provided that these funds arise from sources situated outside that State.