ARTICLE 21

U.S. Income Tax Treaty — Mexico Income Tax Treaty - 1992 · 2026-10-03 edition · updated 2026-10-04 · United States

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 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 that State, provided that such payments arise from sources, or are remitted from, outside that State.

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▸Contents — U.S. Income Tax Treaty — Mexico Income Tax Treaty - 1992

U.S. Income Tax Treaty — Mexico Income Tax Treaty - 1992

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