Article 21 - Students and Trainees - Portuguese Republic

ARTICLE 21 STUDENTS AND TRAINEES Payments which a student, a business apprentice or trainee 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: a) Arise from sources outside that State; b) Are remuneration from employment in that other State in an amount not exceeding US $ 3000 per annum during a period not exceeding two years from the day of his first arrival in that other Contracting State, provided that such employment is directly related to his studies