DT: Romania: double taxation agreement, Article 21: Students and trainees
(1) An individual who is or was a resident of a Contracting State immediately before making a visit to the other Contracting State and who is temporarily present in that other Contracting State solely for the purpose of:
(a) studying at a university, college, school or other educational institution, or
(b) training as a business or technical apprentice, or (c) obtaining a recognised professional or educational qualification of a specialised nature in that other Contracting State,
shall be exempt from tax in that other Contracting State on:
(i) remittances from abroad for the purposes of his maintenance, education or training; and
(ii) remuneration for services rendered in that other Contracting State (other than any rendered by him to a person or partnership to whom he is apprenticed or articled, or who is providing the training or relevant experience) with a view to supplementing the resources available to him for such purposes, not exceeding the sum of 500 pounds sterling or the equivalent in Romanian lei during any year of assessment (in addition to any personal allowances to which he may be entitled as an individual resident in that State).
(2) The benefits under the provisions of paragraph (1) of this Article shall extend only for such period of time as may be reasonably or customarily required for the purpose of the visit, but in no event shall any individual have the benefit of the provisions of that paragraph for more than five years.