Students

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.... (a) grants, allowances, scholarships or awards; or (b) payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; or (c) remuneration which he derives from an employment which he exercises in the other Contracting State if the employment is directly related to his studies. 2. The benefits of this Article shal....

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....ng State, or (b) as a business or technical apprentice in an organisation other than a permanent establishment of an enterprise of the first-mentioned Contracting State, or (c) as the recipient of a grant, allowance or award for the primary purpose of study or research, from a religious, charitable, scientific or educational organisation, shall be exempt from tax in ....

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.... employee of, or under a contract with, an enterprise of the first mentioned Contracting State or an organisation referred to in sub-paragraph (c) of paragraph (1), solely to acquire technical, professional or business experience from a person other than such enterprise or organisation, shall be exempt from tax in that other Contracting State in respect of remuneration for such period for his serv....