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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 20

Students and Trainees

Where an individual residing in a Contracting State is present, temporarily, in the other Contracting State solely in the following capacity:

  • (a) he is enrolled as a student in a university or higher institution or an institution or school of the other Contracting State, or
  • (b) he is pursuing business and technical studies as a student, or
  • (c) he is the recipient of a grant or a salary or a prize offered by an educational or technical organization with the primary aim of pursuing studies and research,

Then such person will be exempt from tax in the other Contracting State in respect of any amount derived by him to cover his lodging or tuition fees and training costs or any amount relating to his scholarship for studies.

This provision shall also apply to any amount relating to interim services rendered in that other State, provided that such services relate to these studies or training or any other amount necessary to cover his living expenses.