Double Taxation: OECD Model Convention
Payments which a student or business apprentice 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 solely for the purpose of his
education or training receives for the purpose of his maintenance, education
or training shall not be taxed in that State, provided that such payments
arise from sources outside that State.
© OECD: Last modified: 2003-04-09
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