ARTICLE 20
Payments to Professors, Students, Trainees and Business Apprentices
(1) Payments which a student, or a business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State, being a national of that other Contracting State, and who is present in the first-mentioned 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 first-mentioned Contracting State, provided that such payments arise from sources outside that Contracting State.
(2) Remuneration received by a professor, teacher or researcher who is or was immediately before visiting a Contracting State a resident of the other Contracting State being a national of that other Contracting State for undertaking research or for teaching, during a period of temporary residence not exceeding two years, at a university, research institute or other similar establishment for higher education shall not be taxable in the first-mentioned Contracting State, provided that such payments arise from sources outside that Contracting State.
This paragraph shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons.