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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.

ARTICLE 20

Income of Students, Trainees, Teachers and Scholars

(1) Payments which a student or trainee-who is or was immediately before visiting a Contracting State a person with permanent residency in the other Contracting State, and who is present in the first-mentioned State solely for the purpose of education or training-receives for the purpose of maintenance, education, or training shall not be taxed in the first-mentioned State, provided that such payments arise from sources outside that State.

(2) Similarly, remuneration derived by a teacher or scholar who is or was immediately before visiting a Contracting State a person with permanent residency in the other Contracting State, and who is present in the first-mentioned State primarily for the purpose of teaching or research-shall be exempt from payment of taxes in that State for a period of two years in respect of remuneration for such teaching or research, provided that such payments arise from sources outside that State.