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 17
STUDENTS AND TRAINEES
Students, apprentices and trainees of one of the Contracting States staying in the other State for the sole purpose of study or training shall be exempt from taxation in the latter State in respect of remittances received by them from abroad in the form of maintenance, education or training allowances.