TMI BlogStudents, apprentices and business traineesX X X X Extracts X X X X X X X X Extracts X X X X ..... siness trainee who is present in a Contracting State solely for the purpose of his education or training and who is, or immediately before being so present was, a resident of the other Contracting Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned State during any fiscal year shall be exempt from tax in the first-mentioned State during the period ending five years after the date of his first arrival in the first-mentioned Contracting State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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