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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

(1) A student or a trainee 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.

(2) The provisions of paragraph (1) of this Article shall apply on the income generated by work in such State towards livelihood expenses.