Common use of PROFESSORS AND STUDENTS Clause in Contracts

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.