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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

(1) An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in the other Contracting State solely for the purpose of pursuing his education or undergoing training shall be exempt from taxation in the other Contracting State in respect of payments received for the purpose of his maintenance, studies or training from sources situated outside that Contracting State.

(2) Where a student or a management trainee referred to in paragraph (1) of this Article receives grants, scholarships and remuneration from employment not covered by paragraph (1) of this Article, during the period of his education or training, then such student shall be entitled to the same exemptions, reliefs or reductions in respect of taxes available to residents of the Contracting State which he is visiting, provided that such grant, scholarship and remuneration is connected with his studies or training.