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 Trainees

An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State, and is present in that other Contracting State solely for the purpose of pursuing his education, or undergoing training, shall be exempt from taxation in the other Contracting State in respect of payments received from abroad, for the purpose of his maintenance, education or training.