Direct Tax Avoidance Agreements

                                                                                                      UAR (Egypt)

Article XXI - Students - An individual of one of the Contracting States, who is temporarily present in the other Contracting State solely:

(a) as a student at a university, college or school in the other Contracting State,

(b) as a business or technical apprentice, or

(c) as the recipient of a grant, allowance or award for the primary purpose of study or research from a religious, charitable, scientific or educational organisation,

shall not be taxed in the other ContractingState in respect of remittances from abroad for the purposes of his maintenance, education or training or in respect of a scholarship grant. The same shall apply to any amount representing remuneration for services rendered in that other State, provided that such services are in connection with his studies or practical training or are necessary for the purpose of his maintenance.