Article 20 Students

1. Payments which a student or trainee who is or was a resident of a Contracting State and who is present in the other Contracting State for the purpose of education or vocational or occupational training, receives for the purpose of his maintenance, education or training shall not be taxable in that other State, provided that the payments are transferred from sources outside that other State.

2. Payments received by the student or trainee who is or was a resident of a Contracting State and who is present in the other Contracting State for the purpose of education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other State, provided that services are connected with education or training or are necessary for maintenance purposes.