Article 22 - Students, apprentices and persons sent for specialisation - Romania (Old - Effective upto 15-12-2013)

ARTICLE 22 - Students, apprentices and persons sent for specialisation - 1. An individual who is or was resident of one of the Contracting States and who is temporarily present in the other ContractingState solely (a) as a student at a recognised university, college or school in that other State ; or (b) as a business apprentice ; or (c) as the recipient of a grant, allowance or award for the primary purpose of study from a religious, charitable, scientific or educational organisation, shall be exempt from tax in that other State for a period of six years from his arrival in that other Contracting State in respect of (i) the remittance from abroad for the purposes of his maintenance, education, study or training ; (ii) the grant, allowance or award ; or (iii) any remuneration from abroad. 2. The same exemption shall apply to income derived by the above-mentioned individual from an employment which he exercises in the other Contracting State in order to supplement his means for maintenance, education, training and other expenses for specialisation, for the period limited to two years from his arrival in that other State. 3. A resident of one of the Contracting States present in the other Contracting State under arrangements with the Government of that other State or any agency or instrumentality thereof solely for the purpose of training, study or orientation shall be exempt from tax for a period not exceeding two years from his arrival in that other Contracting State in respect of remuneration received by him on account of such training or study. 4. For the purposes of paragraph (1), the term recognised university, college or school means a university, college or school which has been recognised in this regard by the competent authority of the concerned Contracting State.