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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 21

Students and Trainees

An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that State solely as a student at a university, college or other similar educational institution or as a trainee for the purpose of acquiring technical, professional or business experience shall be exempt from tax in that other State on:

  • (i) all remittances from abroad for purposes of his maintenance or training, and
  • (ii) for an aggregate period of not more than two years from the date of his first arrival, on any remuneration, provided, such services are in connection with his training or incidental thereto.