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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.

ARTICLE 20

STUDENTS AND TRAINEES

(1) If a resident of a contracting state is temporarily living in the other contracting state as:

  • (a) He/she is a university or school student in the other contracting state; or
  • (b) He/she is a trainee on commercial and industrial works or a technical trainee; or
  • (c) He/she has got a scholarship to study or research from a religious, philanthropic, scientific or educational entity, shall not be taxable in the other contracting state with regard to such scholarship.

(2) The same rule shall apply to any amount given to this person for services offered in the other contracting state provided that these services are connected to his/her study or training or these services are necessary to cover the cost of living.

(3) If a resident of a contracting state directly moved to the other contracting state for education, vocational training or research, the amounts gained for this purpose shall not be taxable in the other contracting state in case these amounts were not generated from such other state.