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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 21

Students and Trainees

A student or a 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 Contracting State   solely for the purpose of pursuing his education or undergoing training shall be exempt from taxation in that State, in respect of payments received for the purpose of his maintenance, education or training provided that such payments arise from sources situated outside that State.