background image
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.



Payments, which a student, intern, or apprentice who is exclusively staying in one Contracting State for the purpose of studies or training and who is resident in the other Contracting State or was resident there directly before travelling to the former State, receives for support, studies or training, may not be taxed in the former State to the extent that these payments originate from sources outside of this State.