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.
Appears in 19 contracts
Samples: Agreement, Mauritius Double Taxation Agreement, Mauritius Double Taxation Agreement
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, 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.
Appears in 5 contracts
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of his the student 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 his the student or business apprentice’s maintenance, education or training.
Appears in 4 contracts
Samples: Agreement, www.revenue.ie, Agreement
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is temporarily 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.
Appears in 3 contracts
Samples: into-sa.com, www.sars.gov.za, internationaltaxtreaty.com
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 first -mentioned State on payments received from outside that first-mentioned first -mentioned State for the purposes of his maintenance, education or training.
Appears in 3 contracts
Samples: www.sars.gov.za, South African Revenue, www.sars.gov.za
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of his 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, 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 the student’s or business apprentice’s maintenance, education or training.
Appears in 2 contracts
Samples: Zambia Double Taxation Agreement, Zambia Double Taxation Agreement
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 Contracting State on payments received from outside that first-mentioned Contracting State for the purposes of his maintenance, education or training.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, internationaltaxtreaty.com
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of his 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 his the student or business apprentice’s maintenance, education or training.
Appears in 2 contracts
Samples: Ataf Model Agreement, Model Tax Agreement
STUDENTS AND BUSINESS APPRENTICES. 1. 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.
Appears in 2 contracts
Samples: Mauritius Double Taxation Agreement, Taxation Avoidance Agreement
STUDENTS AND BUSINESS APPRENTICES. 1. 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-first- mentioned State for the purposes of his maintenance, education or training.
Appears in 2 contracts
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of his the student’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-first- mentioned State on payments received from outside that first-mentioned State for the purposes of his the student’s maintenance, education or training.
Appears in 2 contracts
Samples: cacollege.co.za, www.mra.mu
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 first·mentioned State on payments received from outside that first-mentioned first·mentioned State for the purposes of his maintenance, education or training.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, Agreement
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of his the student 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-first- mentioned State on payments received from outside that first-mentioned State for the purposes of his the student or business apprentice’s maintenance, education or training.
Appears in 2 contracts
Samples: South African Revenue, Agreement
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-first- mentioned State on payments received from outside that first-mentioned State for the purposes of his maintenance, education or training.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of his the student’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 his the student’s maintenance, education or training.
Appears in 1 contract
Samples: cacollege.co.za
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose of his the student or 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 his the student or apprentice's maintenance, education or training.
Appears in 1 contract
Samples: Agreement
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 the first-mentioned State for the purposes of his maintenance, education or training.
Appears in 1 contract
Samples: Taxation Avoidance Agreement
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting State solely for the purpose thepurpose 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 first -mentioned State for the purposes of his maintenance, education or training.
Appears in 1 contract
Samples: www.sars.gov.za
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.
Appears in 1 contract
Samples: internationaltaxtreaty.com
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 or who is, or immediately before being so present was, a resident of any of the other Contracting State, States shall be exempt from tax in the (first-mentioned State State) on payments received from outside that first-mentioned State for the purposes purpose of his maintenance, education or and training.
Appears in 1 contract
Samples: Agreement