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 Interns

The amount that a student or an intern who is, or was just before going to a Contracting State, a resident of the other Contracting State and stays in the first-mentioned State only to study or to undergo some training, receives to cover his education or training expense shall not be taxable in that State, provided it originates from sources situated outside that State.