ARTICLE 20
Students
(1) Payments which a student or business apprentice 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 education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
(2) A student or business apprentice referred to in paragraph (1) shall in respect of remuneration received in respect of services performed in the Contracting State first-mentioned in paragraph (1), be entitled in that other State to the same exemption and marginal relief from income tax as applies to such a person who is a resident of that Contracting State.