STUDENTS AND APPRENTICES. Where 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, any payments received for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
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Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
STUDENTS AND APPRENTICES. Where 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- first-mentioned State solely for the purpose of his education or training, any payments received for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
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Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement, Convention for the Avoidance of Double Taxation
STUDENTS AND APPRENTICES. Where 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- first-mentioned State solely for the purpose of his education or training, any payments received training receives for the purpose of his maintenance, education or training training, shall not be taxed in that State, provided that such payments arise from sources outside that State.
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STUDENTS AND APPRENTICES. I. Where 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- first-mentioned State solely for the purpose of his education or training, any payments received for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
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STUDENTS AND APPRENTICES. Where Payments which a student or business an 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, any payments received 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 outside that State.
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