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ARTICLE 20
Students and Teachers
(1)
- (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) In respect of grants, scholarships and remuneration from employment not covered by sub-paragraph (1), a student or business apprentice referred to in sub-paragraph (1) shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the Contracting State which he is visiting.
(2)
- (1) Remuneration received by a teacher or by an instructor who is a national of a Contracting State and who is present in the other Contracting State and the primary purpose of teaching or engaging in scientific research for a period or periods not exceeding two years shall be exempted from tax in that other State on his remuneration from personal services for teaching or research, provided that such payments arise from sources outside that other State;
- (2) This subparagraph shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.