Page 452 - ΔΟΚΙΜΗ

ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ ΤΗΣ 4ης ΑΠΡΙΛΙΟΥ 1984 443
from the date ο! his ΒττίνβΙ 1η that other Contracting
State, and for such additional period of time ββ 18
necessary to complete, ΒΒ a full-t1me student,
educational requirements ββ a candidate for a
postgraduate οτ professional degree from a recognized
educational institution, with respect to amounts
described ίη subparagraph (b).
(b) The amounts referred to Ιη subparagraph (a) are:
(1) Gifts from abroad for the purpose ο! his
maintenance,educat1on οτ training;
(ii) the grant, al10wance οτ av.'ard; and
(ii1) income from personal services performed
ίη that other Contracting State in an amount not
ίη θΧCθθθ ο! 2,000 United States dollars or its
equivalent ίη Cypriot pounds for any taxable year.
(2) Αη individual v,'ho is a resident ο! β Contracting State
at the til1!e he becomes temporarily pr'esent ίη the other
Contracting 5tate and who i8 temporarily present ίη that
other Contracting State ΒΒ an employee of, or under contract
with, a resident ο! the first-mentioned Contracting State,
for the primary pur~ose οΙ:
(a) Acquiring technical, professional, or business
experience from a person other than a resident ο! the
first-mentioned Contracting State or other than a
person related to such resident; or
(b) Studying at a university οτ other recognized
educational institution ίη that other Contracting State;
shall be exempt from tax by that other Contracting State for
a period not exceed1ng οηθ year with respect to his income
from personal serνices ίη βΩ aggregate amount not ίη excess
of seven thousand five hundred United States dollars or its
equivalent ίη Cypriot pounds.
(3) An individual who is a resident ο! a Contracting state
at the time he becomes temporarily present ίη the other
Contracting State and who i5 temporarily present in the other
Contracting State for a period not exceeding οηθ year, Βθ a
participant i.o a program sponsored by the governnlellt ο! that
other Contracting State, for the primary ~urpose of training,
research, or study, shall be exempt from tax by that other