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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Students and Trainees

Payments which a student, apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is in the first state for the sole purpose of pursuing his education or training, receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such income arises from sources outside that State.