DT13569 - DT: Morocco: double taxation agreement, Article 20: Students, apprentices and trainees

(1) Payments which a student, apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State, and who is present in the firstmentioned 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 the first-mentioned State, provided that such payments are made to him from sources outside that State.

(2) The income derived by such a student, apprentice or trainee in respect of activities exercised in the first-mentioned Contracting State shall not be taxable in that State unless it exceeds the sum of £250 sterling (or the equivalent in Moroccan dirhams) for any year of assessment in addition to any exemption or allowance provided under the law of that State.

(3) In no event shall any person have the benefit of the provisions of paragraph (2) of this Article for more than five fiscal years.