Tax exemption for visiting teachers and students: external-source payments and short-term practical employment exempt from host-state tax.

Payments to a national student or business apprentice present solely for education or training are exempt from tax in the host State if those payments arise from sources outside that State. Similarly, remuneration of a visiting national present primarily to teach or carry out scientific research is exempt in the host State for the treaty's limited period, provided such remuneration originates from outside the host State; remuneration of a student or trainee for short term employment to obtain practical experience is also exempt when the employment meets the treaty's temporary presence threshold.

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