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.
ARTICLE 20
Students
Payments which a student or intern 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 solely for the purpose of his studies or training receives for the purpose of his maintenance, studies or training shall not be taxed in that State as long as such payments arise from sources that are located outside that State.