ARTICLE 20

U.S. Income Tax Treaty — Ireland Income Tax Treaty - 1997 · 2026-10-03 edition · updated 2026-10-04 · United States

Students and Trainees

Payments received by a student, apprentice, or business trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State, and who is present in the firstmentioned State for the purpose of his full-time education at a recognized educational institution, or for his full-time training, shall not be taxed in that State, provided that such payments arise outside that State, and are for the purpose of his maintenance, education, or training. The exemption from tax provided by this Article shall apply to an apprentice or business trainee only for a period of time not exceeding one year from the date he first arrives in the first-mentioned Contracting State for the purpose of his training.

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▸Contents — U.S. Income Tax Treaty — Ireland Income Tax Treaty - 1997

U.S. Income Tax Treaty — Ireland Income Tax Treaty - 1997

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