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The Double Taxation Relief (Taxes on Income) (Malta) Order 1995
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ARTICLE 20Students and trainees
An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in the other State solely:
(a)as a student at a recognised university, college, school or other similar recognised educational institution in that other State; or
(b)as a business or technical apprentice; or
(c)as a recipient of a grant, allowance or award for the primary purpose of study, research or training from the Government of either State or from a scientific, educational, religious, or charitable organisation or under a technical assistance programme entered into by the Government of either State;
shall be exempt from tax in that other State on:
(i)all remittances from abroad for the purposes of his maintenance, education, study, research or training; and
(ii)the amount of such grant, allowance or award.
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