ARTICLE 20
Students
(1) Payments received by a student or a professional craftsman trainee and who is or was directly before visiting a Contracting State resident in the other Contracting State as well as is resident in the State firstly-mentioned for the purpose of his education or training, as well as payments that are for the purpose of his living, education or training shall not be taxable in that State provided that such payments are from resources outside that State.
(2) Payments received by a student or a professional craftsman trainee and who is or was directly before visiting a Contracting State resident in the other Contracting State as well as is resident in the State firstly-mentioned for the purpose of his education or training, and are considered remunerations in respect of services provided in that other State shall not be taxable in that State.