ARTICLE 20
Teachers and Students
(1) Payments which a student or business apprentice who is a national of a Contracting State and who is present in the other Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that other State, provided that such payments arise from sources outside that other State.
(2) Likewise, remuneration received by a teacher or by an instructor who is a national of a Contracting State and who visits the other Contracting State at the invitation of that other 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 first-mentioned Contracting State shall be exempt from tax in the other State on his remuneration for such activity, provided that such remuneration is derived by him from outside that other State.