Students and Trainees
(1) Any resident in a Contracting state who temporarily resides in the other Contracting state as:
- (a) a university or school student in the other Contracting state;
- (b) a trainee on commercial and industrial works or a technical trainee;
- (c) having a scholarship, spending a vacation or doing a research for a religious, charity, scientific or educational authority, shall not be subject to taxes in the other Contracting state regarding the scholarship.
(2) The same rule shall apply to any compensation for services made in the other Contracting state, provided that these services are linked to the scholarship or training and they are necessary to cover the livelihood expenses.