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
An individual who is or was a resident of a Contracting State immediately before his visit to the other Contracting State and who is temporarily present in the other Contracting State for the primary purpose of:
- (a) studying in that other Contracting State at a university or other educational institution approved by the appropriate educational authority of that Contracting State;
- (b) securing training required to qualify him to practice a profession or for acquiring a vocation or a professional or technical specialty; or
- (c) studying or doing research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary or educational organisation, or as a participant in other programmes sponsored by such an organization shall be exempt from tax in that other Contracting State in respect of:
- (i) remittances from abroad for the purpose of his maintenance, education, training or practice and
- (ii) the amount of such grant, allowance or award.