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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.



(1) Payments which a student or business apprentice who is or was formerly a resident of a Contracting State and who is present in the other Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that other State, provided that such payments are made to him from sources outside that other State.

(2) The provision of this Article shall also apply to the income which the student or business apprentice may derive from an employment in the other Contracting State; provided that such employment is related to his study or training and/or that the income deriving therefrom is required by the student or trainee to meet his living expenses.