Common use of STUDENTS AND APPRENTICES Clause in Contracts

STUDENTS AND APPRENTICES. An individual 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 as a student at a recognized university, college, school or other similar recognized educational institution in the first-mentioned State or as a business or technical apprentice therein, for a period not exceeding five consecutive years from the date of his first arrival in the first- mentioned State in connection with that visit, shall be exempt from tax in that first-mentioned State on: (a) all remittances from abroad for the purposes of his maintenance, education or training; and (b) any remuneration for personal services rendered in the first-mentioned State, provided that the remuneration constitutes earnings necessary for his maintenance, the amount of which may be agreed between the competent authorities periodically.

STUDENTS AND APPRENTICES. An individual 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 as a student at a recognized university, college, school or other similar recognized educational institution in the first-mentioned State or as a business or technical apprentice therein, for a period not exceeding five consecutive years from the date of his first arrival in the first- first-mentioned State in connection with that visit, shall be exempt from tax in that first-mentioned State on: (a) all remittances from abroad for the purposes of his maintenance, education or training; and (b) any remuneration for personal services rendered in the first-mentioned State, provided that the remuneration constitutes earnings necessary for his maintenance, the amount of which may be agreed between the competent authorities periodically.