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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 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.