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
Payments that a student, intern or apprentice who is resident in a Contracting State solely for university studies or education and who is resident in the other Contracting State or was resident there immediately prior to entry in the former State receives for his/her living expenses, studies or training, may not be taxed in the former State to the extent that these payments originate from sources outside of this State.