DT7718 - DT: The Gambia: double taxation agreement, Article 19: Students

(1) An individual who is a resident of one of the territories at the time he becomes temporarily present in the other territory or who was a resident of the first-mentioned territory immediately before that time and who is temporarily present in the other territory solely:

(a) as a student at a university, college, school or other similar recognised educational institution in that other territory; or
(b) as a business or technical apprentice in that other territory; or
(c) as the recipient of a grant, allowance or award from a governmental, religious charitable, scientific, literary or educational organisation for the purpose of study or research;

shall be exempt from tax in that other territory on all remittances made from abroad for the purpose of his maintenance, education, study, research or training.

(2) The benefits of this Article shall extend only for such period of time as may reasonably or customarily be required to complete the education or training undertaken.