ARTICLE 20
Teachers, Students and Researchers
(1) Payments which a student or business apprentice 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 receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
(2) Likewise, remuneration derived by 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 for the primary purpose of teaching, giving lectures or conducting scientific researches shall not be taxed in the first-mentioned State, for a period of two years from the date of his first arrival in the first-mentioned State.
This paragraph shall not apply to remuneration and income from research if such research is undertaken for persons and enterprises with business purposes.