Common use of STUDENTS AND APPRENTICES Clause in Contracts

STUDENTS AND APPRENTICES. 1. Payments which a student, business apprentice or trainee 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 outside that State. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

STUDENTS AND APPRENTICES. 1. Payments which a A student, business 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 first-mentioned a Contracting State solely for the purpose of his education or training receives 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 purpose purposes of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that Statetraining. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or business trainee described envisaged in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs relief or reductions reduction in respect of taxes available to residents of the State which he is visiting.

STUDENTS AND APPRENTICES. 1. Payments which a student, business A student or apprentice or trainee who is or was immediately before visiting 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 and who is present State, shall be exempt from tax in the first- mentioned State on payments received from outside that first-mentioned State solely for the purpose of his that student or apprentice’s 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 outside that Statetraining. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business student or apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visitingvisited.

STUDENTS AND APPRENTICES. 1. Payments which a student, student or business apprentice or trainee 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 trainning 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. 2. In respect of to grants, scholarships and remuneration from employment not covered by paragraph paragraph (1, ) of this Article a student, student or business apprentice or trainee described in paragraph 1 (1) of this Article shall, in addition, be entitled during such education or training to the same exemptionsexemption, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

STUDENTS AND APPRENTICES. 1. Payments which a studentstudent or business apprentice, business apprentice or trainee 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 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. 2. In respect of grants, scholarships and remuneration from employment not covered by in paragraph 1, a student, student or business apprentice or trainee described referred in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

STUDENTS AND APPRENTICES. 1. Payments which Where a student, student or business apprentice or trainee 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 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. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, student or business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education edu-cation or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

STUDENTS AND APPRENTICES. 1. Payments which a student, student or business apprentice or trainee 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 Contracting 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 Contracting State, provided that such payments arise from sources outside that Contracting State. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, student or business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs relief's or reductions in respect of taxes available to residents of the Contracting State which he is visiting.