ARTICLE 20
Professors, Teachers and Students
(1) Any individual who, upon the invitation of a Contracting State or of a university, a college, a school, a museum or of any other cultural institution of that State or within the scope of an official cultural exchange, stays in that Contracting State for a period not exceeding two years for the sole purpose of performing teaching activity, conducting courses or conferences or engaging in research in the institution concerned and who is, or who was immediately before going to that Contracting State, a resident of the other Contracting State, shall be exempt, in the first State, from the tax on the remuneration received for that activity, provided that such remuneration arises from sources outside that State.
(2) Sums which, a student, trainee or apprentice who is or was immediately before leaving for a Contracting State, a resident of the other Contracting State and who resides in the first-mentioned State for the sole purpose of continuing his studies or training, receives to cover his or her maintenance, study or training expenses may not be taxed in that State, provided that such sums arise from sources outside that State.