DT7321 - DT: France: double taxation agreement, Article 21: Students and business apprentices


A student or business apprentice who immediately before visiting a Contracting State is a resident of the other Contracting State and is present in the first-mentioned Contracting State solely for the purpose of his education or training shall not be taxed in that first-mentioned Contracting State on payments which he receives for the purpose of his maintenance, education or training provided that such payments are made to him from sources outside that first-mentioned Contracting State.