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HMRC internal manual

Double Taxation Relief Manual

DT: Ivory Coast: double taxation agreement, Article 21: Students and business apprentices

Payments which a student or business 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 or to carry out research receives for the purpose of his maintenance, education, training or research shall not be taxed in that State, provided that such payments arise from sources outside that State.