Article 21 - Payments received by students and apprentices - France

ARTICLE 21 PAYMENTS RECEIVED BY STUDENTS AND APPRENTICES A student or business apprentice who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State and who is present in that other Contracting State solely for the purpose of his education or training, shall be exempt from tax in that other Contracting State on payments made to him by persons residing outside that other Contracting State for the purposes of his maintenance, education or training.