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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 21

Students

The sums derived by a student or trainee, in the performance of a business activity, who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first mentioned state for sole purpose of his education or training, used to cover the costs of his maintenance, education or training, shall not taxed in that State, provided that such payments arise from sources outside that State.