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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 Business Apprentices

(1) A student or business apprentice who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who remains in the first mentioned State solely for the purpose of his education or his training, and who receives payments for the purpose of his maintenance, education or training, then such payments shall not be taxed in that State, provided that such payments arise from sources situated outside that State.

(2) A student or business apprentice shall be entitled to the same exemptions, allowances and reductions as the residents of the Contracting State of which he is a visitor, in respect of educational grants or remuneration for services not included in paragraph (1) of this Article, which he received during the period of his education or training.