Article 22 - Payments received by students and apprentices - Oman

ARTICLE 22 PAYMENTS RECEIVED BY STUDENTS AND APPRENTICES 1. A student or business apprentice who is or was a resident of a Contracting State 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 other Contracting State on : (a) payments made to him by persons residing outside that other Contracting State for the purposes of his maintenance, education or training; or (b) remuneration from employment in that other Contracting State, in an amount not exceeding US dollars 2,000 or its equivalent amount during any fiscal year, provided that such employment is directly related to his studies or is undertaken for the purpose of his maintenance. 2. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article for more than three consecutive years from the date of his first arrival in that other Contracting State.