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ARTICLE 20

U.S. Income Tax Treaty — Turkey Tax Treaty · 2026-10-03 edition · updated 2026-10-04 · United States

Students, Apprentices, and Teachers

  1. Payments received for the purpose of maintenance, education, or training by a student, apprentice, or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State for the purpose of his fulltime education or training shall not be taxed in that State, provided that such payments arise outside that State.

  2. Likewise, remuneration received by a teacher or by an instructor who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State for a period or periods not exceeding two years for the purpose of teaching or engaging in scientific research shall be exempt from tax in that State on his remuneration from personal services for teaching or research, provided that such payments arise outside that State.

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▸Contents — U.S. Income Tax Treaty — Turkey Tax Treaty
U.S. Income Tax Treaty — Turkey Tax Treaty

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