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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.



Payments received by a student, an apprentice or a person in training, for the purpose of maintaining their expense allowance, studies and practical training, be it, or having been immediately prior to arriving to a Contracting State, being a resident of the other Contracting State and who happens to be in the aforesaid State primarily for the purpose of continuing their studies or practical training, are not liable to be taxed in that State, provided that these funds arise from sources situated outside that State.