Common use of STUDENTS AND APPRENTICES Clause in Contracts

STUDENTS AND APPRENTICES. A student or apprentice who is present in a Contracting State solely for the purpose of that student or apprentice’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from outside that first-mentioned State for the purposes of that student or apprentice’s maintenance, education or training.

Appears in 5 contracts

Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

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STUDENTS AND APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of that the student or business apprentice’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-first- mentioned State on payments received from outside that first-mentioned State for the purposes of that the student or business apprentice’s maintenance, education or training.. 30 No. 28494 GOVERNMENT GAZETTE, 10 FEBRUARY 2006

Appears in 1 contract

Samples: Agreement Between the Republic of South Africa and the Federal Democratic Republic of Ethiopia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

STUDENTS AND APPRENTICES. 1. A student or business apprentice who is present in or was immediately before visiting a Contracting State solely for the purpose of that student or apprentice’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, State and who is present in the first- mentioned Contracting State solely for the purposes of his education or training shall be exempt from tax in the first-mentioned Contracting State on payments received from made to him by persons residing outside that first-first- mentioned Contracting State for the purposes of that student or apprentice’s his maintenance, education or training.

Appears in 1 contract

Samples: Agreement for Avoidance of Double Taxation of Income

STUDENTS AND APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of that student or apprentice’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from sources outside that first-mentioned State for the purposes purpose of that student or apprentice’s his maintenance, education or training.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

STUDENTS AND APPRENTICES. A student or business apprentice who is or was immediately before his visit to a Contracting State a resident of the other Contracting State and who is present in a Contracting the first mentioned State solely for the purpose of that student or apprentice’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be is exempt from tax in the first-mentioned State on payments received from outside that first-mentioned State for the purposes of that student or apprentice’s maintenance, education or training.taxation on:

Appears in 1 contract

Samples: Income Tax Convention

STUDENTS AND APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of that the student or business apprentice’s 's education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from outside that first-mentioned State for the purposes of that the student or business apprentice’s 's maintenance, education or training.

Appears in 1 contract

Samples: Income Tax Agreement

STUDENTS AND APPRENTICES. A student or apprentice who is present in a Contracting State solely for the purpose of that student or apprentice’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from outside that first-mentioned State for the purposes of that student or apprentice’s his maintenance, education or training.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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STUDENTS AND APPRENTICES. A student or apprentice who is present in a Contracting State solely for the purpose of that the student or apprentice’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from outside that first-mentioned State for the purposes of that the student or apprentice’s maintenance, education or training.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

STUDENTS AND APPRENTICES. A student or business apprentice who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in a that other Contracting State solely for the purpose of that student or apprentice’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting Statetraining, shall be exempt from tax in the first-mentioned that other Contracting State on payments received from outside that first-mentioned State for the purposes of that student or apprentice’s maintenance, education or training.on:

Appears in 1 contract

Samples: Income Tax Agreement

STUDENTS AND APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of that student or apprentice’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments received from sources outside that first-first- mentioned State for the purposes purpose of that student or apprentice’s his maintenance, education or training.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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