Article 20 - STUDENTS, APPRENTICES, AND TEACHERS

Article 20 deals with visiting students, apprentices,

business trainees, and teachers.

Paragraph 1

   An individual who, immediately before his visit, is a
resident of one of the Contracting States and who visits the
other Contracting State for the purpose of full-time education or

training will not be taxed by that other State on amounts
received from abroad to cover the cost of his maintenance,
education or training. The reference to "full-time" is not
intended to deny the benefits of this Article to a student or
trainee who, in accordance with his visa, may hold a part-time

job in addition to his studies or training. Such a person will
still be entitled to benefits as long as he participates in a
full-time program of study or training. However, if the visitor
comes to the host State principally to work and also is a parttime student, he would not be entitled to benefits. Whether a
student is considered "full-time" will be determined by the rules

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of the educational institution at which he is studying. The
requirement in the OECD Model that studies or training be the
sole purpose of the visit makes the result less clear when the
visitor engages both in studies or training and in work
activities.

   The exemption under paragraph 1 does not in any event extend
to amounts received as compensation for services rendered, which
are covered under Article 14 (Independent Personal Services) or
Article 15 (Dependent Personal Services). The exemption also
does not apply to any grant provided from within the host State,
which is taxable in accordance with the domestic laws of that
State.

Paragraph 2

   Paragraph 2 deals with certain remuneration of teachers or
instructors who are residents of one Contracting State and who
visit the other State for a period not exceeding two years for

the purpose of teaching or engaging in research in that other
State. Paragraph 2 exempts such visitors from taxation in the
host State with respect to any remuneration for their teaching or
research that arises outside that State. Remuneration arising
within the host State is subject to the provisions of Articles 14

(Independent Personal Services) or 15 (Dependent Personal
Services), as the case may be. If the visit exceeds two years,
the exemption is lost for the entire period.

   If a U.S. resident professor at an American university
spends a sabbatical year teaching at a university in Turkey and
receives a salary from the U.S. university or receives a research
grant from a U.S. institution, these items of income would be
exempt in Turkey, so long as his stay in Turkey does not exceed
two years. If he is also paid by the Turkish university that he
is visiting, that income would not be covered by Article 20, but
would be dealt with under the provisions of the other articles
dealing with personal services income.

Relation to other articles

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   Under subparagraph 4 b) of Article 1 (Personal Scope),
Article 20 is an exception to the saving clause of paragraph 3 of
Article 1 for individuals who are residents of a Contracting
State under its law, but who are not nationals or permanent
residents of that State. The saving clause does, however, apply
for nationals or permanent residents of a Contracting State

(ists, in the United States, citizens or green card holders). A

U.S. citizen who is a resident of Turkey and who studies at a
U.S. university would, therefore, not be entitled to any of the
benefits of this Article