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.
Teachers and Students. 1. Where a student who is a resident of a Contracting State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present therein solely for the purpose of the student's education, receives payments from sources outside that other State for the purpose of the student's maintenance or education, those payments shall not be taxed in that other State.
Teachers and Students. No Federation or Teacher's view on matters relating to supervisor- teacher or Board-Federation relationships, or personal problems will be discussed by a teacher in the presence of a student in the performance of teaching duties and during school hours. INTRODUCTION
Teachers and Students. 1. A resident of a Contracting State who, at the invitation of a university, college or other establishment for higher education or scientific research of the other Contracting State, visits that other State solely for the purpose of teaching or scientific research at such institution for a period not exceeding two years shall not be taxed in that other State in respect of his remuneration for such teaching or research.
Teachers and Students. 1. Notwithstanding the provisions of Article 15, a teacher who makes a temporary visit to one of the Contracting States for a period not exceeding two years for the purpose of teaching at a university, college, school or other educational institution in that State and who is, or immediately before such visit was, a resident of the other Contracting State shall, in respect of remuneration for such teaching, be exempt from tax in the first-mentioned Contracting State if he is subject to tax in the other Contracting State in respect of such remuneration .
Teachers and Students. 1 of a Contracting State is a national of the other Contracting State only education or for vocational training found a student or trainee, livelihood, education or training to meet the costs that other State from sources other than the payments made, in that other State shall not be taxed.
Teachers and Students. 1. Individuals who are, or have been immediately previous to their arrival at a Contracting State, residents of a Contracting State and who, by invitation from the government of the first-mentioned State, of a university or other institution of higher education or research institution located and officially recognized in the first-mentioned State, remain in that State with the exclusive purpose of performing teaching or research, or both, shall only be taxed in the other Contracting State with respect to the remuneration received for such activities during a period not exceeding two years from the date of their first arrival at that State. The provisions of this paragraph are not applicable to the remuneration received for research work if such work is principally performed for the particular benefit of a given person or persons.
Teachers and Students. (1) A professor or teacher 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 a period not exceeding two years for the purpose of carrying out advanced study or research or for teaching at a university, college, school or other educational institution shall be exempt from tax in the first-mentioned State in respect of any remuneration which he receives for such work, provided that such remuneration is derived by him from outside that State.
Teachers and Students. 1. A professor or teacher 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 a period not exceeding two years for the purpose of carrying out advanced study or research or for teaching at a university, college, school or other educational institution shall be exempt from tax in the first-mentioned State in respect of any remuneration which he receives for such work, provided that such remuneration is derived by him from outside that State.
Teachers and Students. 1. 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 and who is, or immediately before being so present was, a resident of the first-mentioned Contracting State, shall be exempt from tax in the other State on payments received from outside that other State for the purposes of his maintenance, education or training.
