Article 21 - Payment received by students and apprentices - Uzbekistan

ARTICLE 21 PAYMENT 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 the Contracting State solely for the purpose of his education or training shall be exempt from tax in that State on: (a) payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and (b) remuneration from employment in that other State, in an amount not exceeding US $ 700 or its equivalent amount during any fiscal year, as that case may be, provided that such employment is directly related to his studies or is undertaken or the purpose of his maintenance. 2. The benefits of this Article shall extend only for such period of time as may be reasonable customarily required to complete the education or training undertake, 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.