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.
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Samples: Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, www.finanze.it
STUDENTS AND BUSINESS APPRENTICES. (1. ) Payments which a student or business apprentice who is or was formerly immediately before visiting a Contracting State a resident of a the other Contracting State and who is present in the other Contracting 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 other State, provided that such payments are made to him arise from sources outside that other State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or business apprentice who is or was formerly immediately before visiting a Contracting State a resident of a the other Contracting State and who is present in the other Contracting first-mentioned State solely for the purpose of his education or training training, receives for the purpose of his maintenance, education or training training, shall not be taxed in that other State, provided that such payments are made to him arise from sources outside that other State.
Appears in 2 contracts
Samples: www.iras.gov.sg, www.iras.gov.sg
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or business apprentice who is or was formerly immediately before visiting a Contracting State a resident of a the other Contracting State and who is present in the other 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 other the first-mentioned Contracting State, provided that such payments are made to him arise from sources outside that other the first- mentioned Contracting State.
Appears in 2 contracts
Samples: www.ilajapan.org, internationaltaxtreaty.com
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or business apprentice who is or was formerly immediately before visiting a Contracting State a resident of a the other Contracting State and who is present in the other 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 other the first-mentioned Contracting State, provided that such payments are made to him arise from sources outside that other the first-mentioned Contracting State.
Appears in 1 contract
Samples: Agreement
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or business apprentice who is or was formerly a resident of a Contracting State one of the States 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 taxable in that other State, provided that such payments are made to him from sources outside that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or business apprentice who is or was formerly immediately before visiting a Contracting State a resident of a the other Contracting State and who is present in the other 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 other first-mentioned State, provided that such payments are made to him arise from sources outside that other State.
Appears in 1 contract
Samples: www.finanze.gov.it
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or business apprentice who is or was formerly immediately before visiting a Contracting State a resident of a the other Contracting State and who is present in the other 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 other Contracting State, provided that such payments are made to him arise from sources outside that other Contracting State.
Appears in 1 contract
Samples: www.bollettinoufficiale.sm
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or business apprentice who is or was formerly immediately before visiting a Contracting State, a resident of a the other Contracting State and who is present in the other Contracting 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 other State, provided that such payments are made to him arise from sources outside that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com
STUDENTS AND BUSINESS APPRENTICES. 1. Payments from abroad which a student or business apprentice who is or was formerly immediately before visiting a Contracting State a resident of a the other Contracting State and who is present in the other first-mentioned Contracting State solely for the purpose of his technical, professional or business education or training training, receives for the purpose of his maintenance, education or training or as a scholarship for the purpose of his education, shall not be taxed in that other State, provided that such payments are made to him from sources outside that other State.
Appears in 1 contract
Samples: Agreement
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or a business apprentice who is or was formerly immediately before visiting a Contracting State a resident of a the other Contracting State and who is present in the other 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 other State, provided that such payments are made to him arise from sources outside that other State.
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Samples: www.revenue.ie
STUDENTS AND BUSINESS APPRENTICES. 1. Payments which a student or a business apprentice who is or was formerly immediately before visiting a Contracting State a resident of a the other Contracting State and who is present in the other Contracting first-mentioned State solely for the purpose of pursuing his education or training receives for the purpose of his maintenance, education or vocational training shall not be taxed in that other State, provided that such payments are made to him they arise from sources outside that other State.
Appears in 1 contract
Samples: internationaltaxtreaty.com