STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of his 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 his maintenance, education or training.
STUDENTS AND BUSINESS APPRENTICES. 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.
STUDENTS AND BUSINESS APPRENTICES. Payments which a student or business apprentice who is or was formerly a resident of a Contracting State and who is present in the other Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall be exempt from tax in that other Contracting State, provided that such payments are made to him from outside that other 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) With respect to paragraph 1, in respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business apprentice 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 under the same conditions to residents of the State which he is visiting.
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or business apprentice who is or was formerly a resident of a Contracting State and who is present in the other 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 other State, provided that such payments are made to him from sources outside that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration which a student or business apprentice who is or was formerly a resident of a Contracting State and who is present in the other Contracting State solely for the purpose of his education or training derives from temporary services rendered in that other State shall not be taxed in the other State provided that such services are in connection with his education or training or that the remuneration of such services is necessary to supplement the resources available to him for the purpose of his maintenance.
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 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 or business apprentice described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemption, relief’s or reductions in respect of taxes available to residents of the Contracting State which he is visiting.
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting Party solely for the purpose of his education or training and who is, or immediately before being so present was, a resident of the other Contracting Party, shall be exempt from tax in the first-mentioned Party on payments arising from sources outside that first-mentioned Party for the purposes of his maintenance, education or training.
STUDENTS AND BUSINESS APPRENTICES. Payments which a student or business apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first- mentioned Party 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 Party, provided that such payments arise from sources outside that Party.
STUDENTS AND BUSINESS APPRENTICES. 1. A resident of a Contracting State who is present in the other Contracting State exclusively:
a) as a student enrolled in a university, college or school in that other State;
b) as a business apprentice;
c) or as the recipient of a scholarship, grant or compensation paid by a religious, charitable, scientific or educational institution mainly for the purpose of education or research, shall be exempt from taxation in that other State in respect of any payments received by him from abroad for the purpose of his maintenance, education or training, in respect of scholarship received by him or any payments received by him in respect of a non-independent paid activity carried out in that other State for the purpose of acquiring practical training.
2. An individual of a Contracting State who is present in the other Contracting Sate for a period not to exceed two years as a representative of an enterprise of the first-mentioned State or of any or the organizations covered in paragraph 1, section c) of this Article, or under any agreement entered into with said enterprise or said organization, solely for the purpose of acquiring technical or professional experience or business experience from a person other than said enterprise or said organization, shall be exempt from taxation in that other State in respect of payments received by him during said period.
STUDENTS AND BUSINESS APPRENTICES. 1. A student or business apprentice who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State and who is present in that other Contracting State solely for the purpose of his education or training, shall besides grants, loans and scholarships be exempt from tax in that other State on:
(a) payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and
(b) remuneration which he derives from an employment which he exercises in the other Contracting State if the employment is directly related to his studies.
2. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article, for more than six consecutive years from the date of his first arrival in that other State.
