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, provided that this remuneration is taxed in the first-mentioned State.
2. 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 that State, provided that such payments arise from sources outside that 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.
2. In respect of grants and scholarships not covered by paragraph 1, a student or business apprentice 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 the student or business apprentice is visiting.
3. An individual who visits a Contracting State for the purpose of teaching or carrying out research at a university, college, school or any other officially recognised educational institution in that State and who is or was immediately before that visit a resident of the other Contracting State, shall be exempt from taxation on remuneration for such teaching or research for a period not exceeding two years from the date of such first visit for that purpose, provided that such remuneration arises from sources outside that State.
4. The provisions of paragraph 3 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or 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.
2. Any funds received to cover the costs of daily living, studies or practical training by a student or an intern who is or was, immediately prior to arriving in a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State for the sole purpose of pursuing his or her studies or practical training can not be taxed in that State as long as such funds come from sources located outside of that State.
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 from the date of his first visit for that purpose, 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.
2. The provisions of paragraph 1 of this Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.
3. 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 that State, provided that such payments arise from sources outside that State.
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 three years from the date of arrival of these persons in that other State.
2. 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 temporarily present in the first-mentioned State solely for the purpose of his education or training shall be exempt in that State :
a) on payments received from sources outside that State for the purposes of his maintenance, education or training;
b) on remuneration derived from an employment exercised in that State in connection with his education or training and during the normal duration of this education or training, if such remuneration does not exceed in any calendar year 150,000 Belgian francs or the equivalent of that amount in United Arab Emirates dirhams at the official exchange rate.
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.
2. 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 temporarily present in the first-mentioned State solely for the purpose of his education or training shall be exempt in that State :
a) on payments which he received from sources outside that State for the purposes of his maintenance, education or training;
b) on remuneration which he derived from an employment exercised in that State in connection with his education or training and during the normal duration of this education or training, if such remuneration does not exceed in any calendar year 150.000 Belgian francs or the equivalent of that amount in the currency of Slovenia at the official exchange rate.
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 temporarily present in the other Contracting State for the purpose of teaching or carrying on scientific research during a period not exceeding two years at a university or other officially recognised educational institution shall be taxable only in the first-mentioned State.
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.
(2) 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.
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 for a period not exceeding two years from the date of arrival of these persons at a university in that other State are exempted from tax in that other State.
2. Payments which a student or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State 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.
3. Remuneration paid to a student, apprentice, or trainee, as the case may be, for services rendered in the other Contracting State shall not be taxed in that State for a period of 5 years provided that such services are connected with his education, maintenance or training.
