Students and business apprentices
Students and business apprentices A student or business apprentice who is present in a Contracting State solely for the purpose of the student’s or business apprentice’s education or training 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 purposes of the student or business apprentice’s maintenance, education or training.
Students and business apprentices
1. 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 Contracting State solely
a) as a student at a university, college or school in that first-mentioned Contracting State,
b) as the recipient of a grant, allowance or award for the primary purpose of study or research from a religious, charitable, scientific or educational organization,
c) as a member of a technical cooperation programme entered into by the Government of the other Contracting State, or,
d) as a business apprentice, shall be exempt from tax in that-first-mentioned Contracting State for a period not exceeding two consecutive taxable years in respect of the amount of such grant, allowance or award and in respect of any remittances from abroad for the purpose of his maintenance, education or training.
2. 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 Contracting State solely for the purposes of his education or training shall be exempt from tax in that first-mentioned Contracting State for a period not exceeding two consecutive taxable years in respect of the amount of remuneration from employment in that State.
3. The amounts referred to in paragraphs 1 and 2 of this Article shall mean twelve thousand United States dollars ($12,000) per annum or its equivalent in local currency or such other amount as may be agreed upon in letters exchanged by the competent authorities.
Students and business. Apprentices
1. 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-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.
2. Any individual who is a resident of one of the Contracting States or who was previously a resident of that State and is visiting the other Contracting State for the purpose of pursuing his education, conducting research or acquiring technical, professional, or business training or experience, and who exercises in that other Contracting State an employment for one or more periods not exceeding a total of two years, is exempt from taxation in that other State as regards remuneration received from such employment if said employment is directly connected with his education, research, training or acquisition of experience, and if such remuneration constitutes the income necessary for him to meet the financial requirements for his maintenance.
Students and business apprentices
(a) payments derived from sources outside that Contracting State;
(b) scholarships or awards supplied by the Government, or by a scientific, educational, cultural or other non-profit organization of a Contracting State.
Students and business apprentices
1. 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-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 or business apprentice referred to in that paragraph 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 Contracting State which he is visiting.
