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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Swaziland: double taxation agreement, Article 18: Students

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 Contracting 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 the first-mentioned State, provided that such payments are made to him from sources outside that State.