ARTICLE 20
Professors, Teachers and Students
(1) Professors and researchers who temporarily visit a Contracting State for a period not exceeding two years for the purpose of teaching or performing research activities in a university, college, school, museum or other cultural institution, and who are or were residents of the other Contracting State immediately before such visit, shall not be taxed in the first- mentioned Contracting State in respect of remuneration derived from such teaching or research activity, provided that they arise from sources situated outside that Contracting State.
(2) A student or trainee 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 pursuing his education, or undergoing management training shall be exempt from taxation in that Contracting State in respect of payments received for the purpose of his maintenance, studies or training, provided that such payments arise from sources situated outside that Contracting State.