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.