Turkey (tax/treaty)

Students 1. Payments which a student or trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. 2. Payments received by the student, trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first mentioned Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services are not taxable in the first-mentioned State, during a reasonable period of time for such an education or training provided that the services are connected with such education or trainingand remuneration in respect of services does not exceed the amount necessary for his maintenance, education or training.