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.

ARTICLE 20

Students and Trainees

(1) Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned 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 State, for a period not exceeding maximum 6 years, provided that such payments arise from sources outside that State.

(2) Any remuneration received by a student or a business apprentice during his stay in that other Contracting State shall not be taxed in that other Contracting State provided that such remuneration is not exceeding the equivalent in the currency of that other Contracting State of U.S. $2,500 in a calendar year in respect of activities performed in that other Contracting State which are in connection with his study, research or training and are necessary for his maintenance.