DT3883 - Botswana: double taxation agreement, Article 19: Students and business apprentices

This agreement applies for periods before the new comprehensive agreement has effect (see DT3850).

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 Contracting 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.