Common use of STUDENTS AND APPRENTICES Clause in Contracts

STUDENTS AND APPRENTICES. 1. An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State solely as a student at a recognized university, college, school or other similar recognized educational institution in that other State or as a business or technical apprentice therein, for a period not exceeding 5 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 U.S. $2,500 for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes. 2. An individual who is a resident of one of the States immediately before making a visit to the other 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 three 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; and (c) any remuneration not exceeding U.S. $2,500 in respect of services in that other State provided the services are performed in connection with his study, research or training or are incidental thereto. 3. An individual who is a resident of one of the States immediately before making a visit to the other 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- mentioned State solely for the purpose of acquiring technical, professional or business experience for a period not exceeding 12 months from the date of his first arrival in the 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 U.S. $2,500 for personal services rendered in that other State provided such services are in connected with his studies or training or are incidental thereto. 4. For the purpose of this Article the term "Government" shall have the same meaning as in paragraph 9 of Article 12.

STUDENTS AND APPRENTICES. 1. An individual who is a resident of one of the States 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 recognized recognised university, college, school or other similar recognized recognised educational institution in that other State or as a business or technical apprentice therein, for a period not exceeding 5 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 U.S. $US$2,500 for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes. 2. An individual who is a resident of one of the States 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 three 5 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 U.S. $US$2,500 in respect of services in that other State provided the services are performed in connection with his study, research or training or are incidental thereto. 3. An individual who is a resident of one of the States 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 12 months from the date of his first arrival in the 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 U.S. $US$2,500 for personal services rendered in that other State provided such services are in connected connection with his studies or training or are incidental thereto. 4. For the purpose purposes of this Article the term "Government" shall have the same meaning as in paragraph 9 4 of Article 1211.

STUDENTS AND APPRENTICES. 1. An individual who is a resident of one of the States 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 recognized recognised university, college, school or other similar recognized recognised educational institution in that other State or as a business or technical apprentice therein, for a period not exceeding 5 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 U.S. $US$2,500 for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes. 2. An individual who is a resident of one of the States 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 three 5 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;; FBR, Government of Pakistan (b) all remittances from abroad for the purposes of his maintenance, education or training; and (c) any remuneration not exceeding U.S. $US$2,500 in respect of services in that other State provided the services are performed in connection with his study, research or training or are incidental thereto. 3. An individual who is a resident of one of the States 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- mentioned State solely for the purpose of acquiring technical, professional or business experience for a period not exceeding 12 months from the date of his first arrival in the 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 U.S. $US$2,500 for personal services rendered in that other State provided such services are in connected connection with his studies or training or are incidental thereto. 4. For the purpose purposes of this Article the term "Government" shall have the same meaning as in paragraph 9 4 of Article 1211.

STUDENTS AND APPRENTICES. 1. An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State solely as a student at a recognized university, college, school or other similar recognized educational institution in that other State or as a business or technical apprentice therein, for a period not exceeding 5 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—on-- (a) all remittances from abroad for the purposes of his maintenance, education or training; and (b) any remuneration not exceeding U.S. $2,500 for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes. 2. An individual who is a resident of one of the States immediately before making a visit to the other 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 three 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—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 U.S. $2,500 in respect of services in that other State provided the services are performed in connection with his study, research or training or are incidental thereto. 3. An individual who is a resident of one of the States immediately before making a visit to the other 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 12 months from the date of his first arrival in the other State in connection with that visit shall be exempt from tax in that other State on—not (a) all remittances from abroad for the purposes of his maintenance, education or training; and (b) any remuneration not exceeding U.S. $2,500 for personal services rendered in that other State provided such services are in connected connection with his studies or training or are incidental thereto. 4. For the purpose of this Article the term "“Government" ” shall have the same meaning as in paragraph 9 of Article 12.