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    <title>Students, apprentices and persons sent for specialisation</title>
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    <description>Article 22 exempts from tax in the host State specified receipts for residents temporarily present solely for study, apprenticeship or specialisation: remittances from abroad for maintenance or education, grants or allowances from qualifying organisations, and remuneration from abroad; it also exempts, for limited periods, income from local employment undertaken to supplement means and remuneration under government training arrangements, and requires that educational institutions be recognised by the competent authority.</description>
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      <description>Article 22 exempts from tax in the host State specified receipts for residents temporarily present solely for study, apprenticeship or specialisation: remittances from abroad for maintenance or education, grants or allowances from qualifying organisations, and remuneration from abroad; it also exempts, for limited periods, income from local employment undertaken to supplement means and remuneration under government training arrangements, and requires that educational institutions be recognised by the competent authority.</description>
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