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.
2. Likewise, remuneration received by a teacher or by an instructor who is a national of a Contracting State and who is present in the other Contracting State and the primary purpose of teaching or engaging in scientific research for a period or periods not exceeding two years shall be exempt from tax in that other State on his remunerations from personal services for teaching or research, provided that such payments arise from sources outside that other State.
3. Remuneration which a student or a trainee who is a national of a Contracting State derives from an employment which he exercises in the other Contracting State for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation shall not be taxed in that other State.
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. 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.
2. Likewise, remuneration received by a teacher or by an instructor who is a national of a Contracting State and who is present in the other Contracting State and the primary purpose of teaching or engaging in scientific research for a period or periods not exceeding two years shall be exempted from tax in that other State, where such payments arise from sources outside that other 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.
Teachers 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 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 State.
2. Likewise, remuneration received by a teacher or by an instructor 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 the primary purpose of teaching or engaging in scientific research for a period or periods not exceeding two years, shall be exempt from tax in that State on his remuneration for teaching or research, provided that such payments arise from sources outside that State.
3. The provisions of paragraph 2 of this Article shall only apply to income from research if such research is undertaken in the public interest and not primarily for the benefit of some other private person or persons.
4. Remuneration which a student or a trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State derives from an employment which he exercises in the first-mentioned State for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation, shall not be taxed in that State.
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.
2. Likewise, remuneration received by a teacher or by an instructor who is a national of a Contracting State and who is present in the other Contracting State for the primary purpose of teaching or engaging in scientific research for a period or periods not exceeding two years shall be exempt from tax in that other State on his remuneration from personal services for teaching or research, provided that such payments arise from sources outside that other State.
3. Remuneration which a student or a trainee who is a national of a Contracting State derives from an employment which he exercises in the other Contracting State for a period or periods not exceeding 183 days in a calendar year in the case of Turkey and 183 days in a financial year in the case of India, in order to obtain practical experience related to his education or training shall not be taxed in that other State.
Teachers and Students. 1. Payments which a student or business apprentice who is a resident of a Contracting State immediately before making a visit to the other Contracting State and who resides temporarily in the other Contracting State receives solely for the purpose of his education or training shall not be taxed in that other State, provided that such payments are made to him from sources outside that other State.
2. Likewise, remuneration received by a teacher who is a resident of a Contracting State immediately before making a visit to the other Contracting State and who resides temporarily in the other Contracting State for the primary purpose of teaching or engaging in scientific research for a period or periods not exceeding two years shall be exempt from tax in that other State on his remunerations from personal services for teaching or research, provided that such payments are received from sources outside that other State.
3. Remuneration which a student or a trainee who is a resident of a Contracting State immediately before making a visit to the other Contracting State derives from an employment which he exercises in the other Contracting State for a period or periods not exceeding 183 days in a calendar year, in order to obtain practical experience related to his education or formation, shall not be taxed in 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.
2. Where a professor or teacher who is a resident of one of the Contracting States visits the other Contracting State for a period not exceeding 2 years for the purpose of teaching, or carrying out advanced study or research, at a university, college, school or other educational institution therein, any remuneration the person receives for such teaching, advanced study or research shall not be taxed in that other State to the extent to which that remuneration is, or upon the application of this Article will be, subject to tax in the first-mentioned State.
3. Paragraph 2 of this Article shall not apply to remuneration which a professor or teacher receives for conducting research if the research is undertaken primarily for the private benefit of a specific person or persons.
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 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. 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.
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 present in the first-mentioned State solely for the purpose of his education or training shall be exempt from tax in the first-mentioned State on:
(a) payments made to him by persons residing outside that first-mentioned State for the purposes of his maintenance, education or training; and
(b) remuneration not exceeding 6 000 DM or the equivalent in Kenya currency for a calendar year from personal services undertaken in that first- mentioned State to supplement resources available to him for his maintenance and education. The benefits of this paragraph shall extend only for such period of time as may be reasonably or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this paragraph for more than three consecutive years.
3. An individual 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 study, research or training as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by the Government of Contracting State shall, from the date of his first arrival in the first - mentioned State in connection with that visit, be exempt from tax in that State,
(a) on the amount of such grant, allowance or award; and
(b) on all remittances from abroad for the purposes of his maintenance, education or training.
4. 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.
