Common use of STUDENTS AND APPRENTICES Clause in Contracts

STUDENTS AND APPRENTICES. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely as a student at a university, college, school or other similar educational institution which is recognised in that other State or as a business or technical apprentice therein for a period not exceeding five years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on: (a) all remittances from abroad for the purposes of his maintenance, education or training; (b) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State with a view to supplement the resources available to him for such purposes; and (c) any income which arises or accrues to him outside that other State. 2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by the Government of either State for a period not exceeding five years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on: (a) the amount of such grant, allowance or award; (b) all remittances from abroad for the purposes of his maintenance, education or training; (c) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State provided such services are performed in connection with his study, research or training or are incidental thereto; and (d) any income which arises or accrues to him outside that other State. 3. Any individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State as an employee of, or under contract with, the Government or an enterprise of the first- mentioned State solely for the purpose of acquiring technical, professional or business experience for a period not exceeding twelve months from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on: (a) all remittances from abroad for the purposes of his maintenance, education or training; (b) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State provided such services are performed in connection with the acquisition of such experience or are incidental thereto; and (c) any income which arises or accrues to him outside that other State. 4. For the purposes of this Article, the term "recognised" means recognised by the competent authorities of the respective States. 5. The benefits of paragraphs 1, 2 or 3 shall not be concurrently cumulative.

STUDENTS AND APPRENTICES. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely solely: (i) as a student at a recognised university, college, school or other similar recognised educational institution which is recognised in that other State or State; or (ii) as a business or technical apprentice therein for a period not exceeding five 2 years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on: (a) all remittances from abroad for the purposes of his maintenance, education or training;; and (b) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx two thousand five hundred United States dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State with a view to supplement supplementing the resources available to him for such purposes; and (c) any income which arises or accrues to him outside that other State. 2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by the Government of either State for a period not exceeding five 2 years from the date of his first arrival in that other State in connection with that visit, visit shall be exempt from tax in that other State on: (a) the amount of such grant, allowance or award; (b) all remittances from abroad for the purposes of his maintenance, education or training;; and (c) any remuneration not exceeding the sum two thousand five hundred United States dollars in respect of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State provided such the services are performed in connection with his study, research or training or are incidental thereto; and (d) any income which arises or accrues to him outside that other State. 3. Any An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely as an employee of, or under contract with, the Government or an enterprise of the first- first-mentioned State solely for the purpose of acquiring technical, professional or business experience for a period not exceeding twelve 12 months from the date of his first arrival in that the other State in connection with that visit, visit shall be exempt from tax in that other State on: (a) all remittances from abroad for the purposes of his maintenance, education or training;; and (b) any remuneration not exceeding two thousand five hundred United States dollars for personal services rendered in that other State provided such services are in connection with his studies or training or are incidental thereto. 4. For the sum purposes of 0000 Xxxxxx Xxxxxx dollars this Article the term "Government": (a) in the case of Finland, means the Government of Finland and shall include: (i) the municipalities; (ii) the statutory bodies; and (iii) any institution wholly or its equivalent sum in Singapore mainly owned by the Government of Finland or Pakistan currency during any calendar yearthe municipalities or the statutory bodies thereof, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; (b) in the case of Malaysia, for personal services rendered in that other State provided such services are performed in connection with means the acquisition Government of such experience or are incidental theretoMalaysia and shall include: (i) the governments of the States; (ii) the local authorities; (iii) the statutory bodies; (iv) the Bank Negara Malaysia; and (cv) any income which arises or accrues to him outside that other State. 4. For the purposes of this Articlesuch institutions, the term "recognised" means recognised capital of which is wholly or mainly owned by the Government of Malaysia or the governments of the States or the local authorities or the statutory bodies thereof, as may be agreed from time to time between the competent authorities of the respective Contracting States. 5. The benefits of paragraphs 1, 2 or 3 shall not be concurrently cumulative.

STUDENTS AND APPRENTICES. 1. An individual who is a resident of a one of the Contracting State immediately before making a visit to States and who visits the other Contracting State and is temporarily present in the other State solely as a student at a recognised university, college, school or other similar educational recognised education institution which is recognised in that other Contracting State or as a business or technical apprentice therein therein, for a period not exceeding five years from the date of his first arrival in that other Contracting State in connection with that visit, shall be exempt from tax in that other Contracting State on:on---- (a) a. all remittances from abroad for the purposes of his maintenance, education or training;; and (b) b. any remuneration (not exceeding the sum of 0000 Xxxxxx Xxxxxx 3,000 Malaysian dollars or its equivalent sum in Singapore or Pakistan currency 7,500 Indian Rupees during any calendar basic year or previous year, or such amount as the case may be agreed from time to time between the competent authorities be, for any year of the Contracting States, assessment) for personal services rendered in that other Contracting State with a view to supplement supplementing the resources available to him for such purposes; and (c) any income which arises or accrues to him outside that other State. 2. An individual who is a resident of a one of the Contracting State immediately before making a visit to States and who visits the other Contracting State and is temporarily present in the other State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State of the Contracting States or from a scientific, educational, religious or charitable organization organisation or under a technical assistance programme entered into by the Government of either State of the Contracting States for a period not exceeding five years from the date of his first arrival in that other Contracting State in connection with that visit, visit shall be exempt from tax in that other Contracting State on:on---- (a) a. the amount of such grant, allowance or award; (b) b. all remittances from abroad for the purposes of his maintenance, education or training;; and (c) c. any remuneration (not exceeding the sum of 0000 Xxxxxx Xxxxxx dollars 3,000 Malyasian Dollars or its equivalent sum in Singapore 7,500 Indian Rupees for any basic year or Pakistan currency during any calendar previous year, or such amount as the case may be agreed from time to time between the competent authorities of the Contracting Statesbe, for personal any year of assessment) in respect of services rendered in that other Contracting State provided such if the services are performed in connection with his study, research or research, training or are incidental thereto; and (d) any income which arises or accrues to him outside that other State. 3. Any An individual who is a resident of a Contracting State immediately before making a visit to one of the Contractng States and who visits the other Contracting State and is temporarily present in the other State solely as an employee of, of or under contract with, the Government or of an enterprise of the first- first-mentioned Contracting State solely for the purpose of acquiring technical, professional or business experience for a period not exceeding twelve months from the date of his first arrival in that other Contracting State in connection with that visit, visit shall be exempt from tax in that other Contracting State on:on:--- (a) a. all remittances from abroad for the purposes of his maintenance, education or training;; and (b) b. any remuneration remuneration, so far as it is not exceeding in excess of 5,000 Malaysian Dollars or 12,500 Indian Rupees, as the sum of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as case may be agreed from time to time between the competent authorities of the Contracting Statesbe, for personal services rendered in that other State Contracting State, provided such services are performed in connection with the acquisition of such experience his studies or training or are incidental thereto; and (c) any income which arises or accrues to him outside that other State. 4. For the purposes of this Article, Article and Article 20:---- i. the term "recognisedGovernment" means recognised by shall have the competent authorities same meaning as in paragraph 5 of Article 18; ii. an individual shall be deemed to be a resident of a Contracting State if he is resident in that Contracting State in the respective Statesbasic year or the previous year, as the case may be, in which he visits the other Contracting State or in the immediately preceding basic year or the previous year. 5. The benefits of paragraphs 1, 2 or 3 shall not be concurrently cumulative.

STUDENTS AND APPRENTICES. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely as a student at a university, college, school or other similar educational institution which is recognised in that other State or as a business or technical apprentice therein for a period not exceeding five years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on:: -- (a) all remittances from abroad for the purposes of his maintenance, education or training;; FBR, Government of Pakistan (b) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State Stale with a view to supplement the resources available to him for such purposes; purposes and (c) any income which arises or accrues to him outside that other State. 2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific, educational, educational religious or charitable organization or under a technical assistance programme programrne entered into by the Government of either State for a period not exceeding five years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on:: -- (a) the amount of such grant, allowance or award; (b) all remittances from abroad for the purposes of his maintenance, education or training; (c) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such much amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State provided such services are performed in connection with his study, research or training or are incidental thereto; and (d) any income which arises or accrues to him outside that other State. 3. Any individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State as an employee of, or under contract with, the Government or an enterprise of the first- mentioned State solely for the purpose of acquiring technical, professional or business experience for a period not exceeding twelve months from the date of his first arrival in that other State ohter Statee in connection with that visit, shall be exempt from tax in that other State on:: -- (a) all remittances from abroad for the purposes of his maintenance, education or training; (b) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting contracting States, for personal services rendered in that other State provided such services are performed in connection with the acquisition of such experience or are incidental thereto; andand FBR, Government of Pakistan (c) any income which arises or accrues to him outside that other State. 4. For the purposes of this Article, the term "recognised" means recognised by the competent authorities of the respective States. 5. The benefits of paragraphs 1, 2 or 3 shall not be concurrently cumulative.

STUDENTS AND APPRENTICES. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely as a student at a university, college, school or other similar educational institution which is recognised in that other State or as a business or technical apprentice therein for a period not exceeding five years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on: (a) all remittances from abroad for the purposes of his maintenance, education or training; (b) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx 2500 United States dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State with a view to supplement the resources available to him for such purposes; and (c) any income which arises or accrues to him outside that other State. 2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by the Government of either State for a period not exceeding five years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on: (a) the amount of such grant, allowance or award; (b) all remittances from abroad for the purposes of his maintenance, education or training; (c) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx 3600 United States dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State provided such services are performed in connection with his study, research or training or are incidental thereto; and (d) any income which arises or accrues to him outside that other State. 3. Any individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State as an employee of, or under contract with, the Government or an enterprise of the first- mentioned State solely for the purpose of acquiring technical, professional or business experience for a period not exceeding twelve months from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on: (a) all remittances from abroad for the purposes of his maintenance, education or training; (b) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx 5000 United States dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State provided such services are performed in connection with the acquisition of such experience or are incidental thereto; and (c) any income which arises or accrues to him outside that other State. 4. For the purposes of this Article, the term "recognised" means recognised by the competent authorities of the respective States. 5. The benefits of paragraphs 1, 2 or 3 shall not be concurrently cumulative.