§ PDF page 12
(1) Subject to the provisions of Article 18, remunera- tion which a professor or teacher who is a resident ot a Contracting State and who visits the other Contracting 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 receives for such work shall not be taxed in that other State, provided that such re- muneration is derived by him from outside that other State,
§ PDF page 12
(2) An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that other State solely as a student at a university, college, school or other similar educational institution in that other State or as a business apprentice (including in the case of the Federal Republic of Germany a Volontär or a Prak- tikant) shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State a) on all remittances from abroad for purposes of his maintenance, education or training, and b) for a period not exceeding three years, on any remuneration not exceeding 6000 DM or the equiv- alent in US-dollars for the calendar year for personal services rendered in that other Contracting State with a view to supplementing the resources available to him for such purposes.
§ PDF page 12 PDF page 13
(3) An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that other 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 organisation or under a technical assistance program entered into by the Gov- ernment of a Contracting State shall, for a period not exceeding two years from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State on a) the amount of such grant, allowance or award, and b) all remittances from abroad for the purposes of his maintenance, education or training, and c) any remuneration for personal services in that other State, provided that such services form part of his study, research or training.