Common use of Teachers and Students Clause in Contracts

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 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 [for] the primary purpose of teaching or engaging in scientific research for a period or periods not exceeding two years shall be exempted exempt from tax in that other StateState on his remuneration from personal services for teaching or research, where provided that 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 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 for 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 StateState on his remuneration from personal services for teaching or research, where provided that 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 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 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 StateState on his remuneration from personal services for teaching or research, where provided that 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.