Article 20 - Students - International Taxation - Income Tax

Article 20 - Students As Per OECD Model Convention Taxability of Income earned by Students Payments which a student or business apprentice 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 arise from sources outside that State . As per UN Model Convention Article 20 of the United Nations Model Convention reproduces Article 20 of the OECD Model Convention except UN Model Convention include the word trainee or apprentice .