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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.


Students and Apprentices

(1) An individual who, immediately before visiting a Contracting State, was a resident of the other Contracting State and whose visit to the first-mentioned Contracting State is solely for the purpose of:

  • (a) studying at a university or other recognized educational institution; or
  • (b) securing training to qualify him to practice a profession or trade; or
  • (c) studying or carrying out research as a recipient of a grant, allowance or award from a governmental, religious, charitable, scientific, literary or educational organization;

shall be exempt from tax in the first-mentioned State on:

  • (i) remittances from abroad for the purposes of his maintenance, education, study, research or training;
  • (ii) the grant, allowance or award; and

(2) In respect of income from personal services, a student or business apprentice as described in paragraph 1 shall be entitled during such education or training, to the same exemptions reliefs or reductions in respect of taxes applicable to the residents of the State which he is visiting.