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India - Morocco Tax Treaty (as amended by 2013 protocol) — Orbitax Tax Hub

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 Received by Students and Apprentices

(1) A student or business apprentice who is or was a resident of the Contracting State immediately before visiting the other Contracting State and who is present in the other State solely for the purpose of his education or training, shall be exempt from tax in that other State on:

  • (a) payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and
  • (b) remuneration from employment in that other State in an amount not exceeding the equivalent of US dollars 2000, during any fiscal year: provided that such employment is directly related to his studies or is undertaken for the purpose of his maintenance.

(2) The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken,  but in no event shall any individual have the benefits of this Article for more than seven consecutive years from the date of his first arrival in that other Contracting State.