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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 22

Students

Payments which a student or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is in the first-mentioned State solely for the purpose of pursuing his studies or training receives for his living expenses, education or training shall not be taxed in that State, provided such payments arise from sources outside that State.