PROFESSORS AND STUDENTS. 1. Remuneration which a resident of a Contracting State receives for undertaking study or research at a high level or for teaching, during a period not exceeding two years, at a university, research institute or other similar establishment for highest or higher education in the other Contracting State, shall not be taxable in that other State.
PROFESSORS AND STUDENTS. 1. Any remuneration paid to professors and other teachers and to researchers who are residents of a Contracting State and who are present in the other Contracting State for the purpose of teaching or carrying on scientific research at a university or other officially recognized educational institution shall be exempt from tax in that other State for a period not exceeding two years from the date of arrival of these persons in that other State. The preceding provisions shall not apply to income from teaching or research if such activities are undertaken not in the public interest but primarily for the private benefit of one or several persons.
PROFESSORS AND STUDENTS. 1. Any remuneration of a person who is a resident of a Contracting State and who is temporarily present in the other Contracting State for a period not exceeding two years for the purpose of teaching, giving lectures or engaging in scientific research in a school, institute, university or another officially recognized teaching or research organization can be taxed in the first-mentioned State.
PROFESSORS AND STUDENTS. 1. A student or business apprentice who is present in a Contracting State solely for the purpose of the student or business apprentice’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from outside that first-mentioned State for the purposes of the student or business apprentice’s maintenance, education or training.
PROFESSORS AND STUDENTS. (1) An individual who visits a Contracting State at the invitation of that 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 other Contracting State shall be exempt from tax in the first-mentioned State on his remuneration for such activity, provided that such remuneration is derived by him from outside that State.
PROFESSORS AND STUDENTS. 1. A professor or teacher who visits a Contracting State for the purpose of teaching or carrying out research at an educational institution not operated for profit in that Contracting State and who was immediately before that visit a resident of the other Contracting State shall be exempt from tax in the first mentioned State for a period of two years from the date of his arrival therein.
PROFESSORS AND STUDENTS. § 1. Any remuneration paid to professors and other teachers who are residents of a Contracting State and who are present in the other Contracting State for the purpose of teaching or carrying on scientific research at a university or other officially recognized educational institution shall be exempt from tax in that other State for a period not exceeding two years from the date of arrival of these persons in that other State.
PROFESSORS AND STUDENTS. 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 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 the first mentioned, Contracting State, provided that such payments arise from sources outside that Contracting State.
