background image
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

(1) An individual who is a resident of a Contracting State and who is or was temporarily visiting the other Contracting State for the purpose of:

  • (a) pursuing studies at a university, a college or any other recognized institution in that other State; or
  • (b) undergoing management, industrial or technical apprenticeship; or
  • (c) pursuing studies or conducting research on a scholarship, grant or stipend from a religious, charitable, scientific or educational organization;

shall be exempt from taxation in the other Contracting State in respect of any payments received for the purpose of his education, training or research.

(2) The provisions of this Article shall also apply to income derived by a person in a Contracting State for services rendered in the other Contracting State provided that such services are connected with his studies or training and are necessary for his maintenance.