Common use of PROFESSORS AND STUDENTS Clause in Contracts

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. Remuneration which a resident of a Contracting State receives for undertaking entering upon a study or research for making researches at a high level or for teaching, teaching during a period of temporary residence not exceeding two years, at a university, research institute institute, or other similar establishment for highest or higher education education, in the other Contracting State, 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- 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. 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- 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. 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- first-mentioned Contracting State solely for the purpose of his education or training gaining 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.