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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

Students

(1) Payments which a student, business apprentice or trainee 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 and receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

(2) With respect to the scholarship and the remuneration that a student earns from employment that he may perform in the other Contracting State, to which paragraph (1) does not apply, a student or apprentice, shall have besides during his studies or training, the right to profit from the same exemptions, tax relief or reductions in tax as the residents of the State which he is visiting.