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CHAPTER I - Income Tax
CHAPTER II - Registration Fees and Stamp Duties
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 23

[Students]

The sums that a student or an intern of one of the Contracting States present in the other Contracting State for the sole purpose of pursuing his or her studies or training, receives for covering the expenses of his or her maintenance, studies or training, shall not be taxable in that other State, provided such sums arise from sources situated outside that other State.