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.
Appears in 2 contracts
Samples: Agreement, Taxation Avoidance Agreement
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.. Article 21 Other Income
Appears in 1 contract
Samples: Tax Agreement
STUDENTS AND BUSINESS APPRENTICES. A student or business apprentice who is present in a Contracting Party 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 Party, shall be exempt from tax in the first-mentioned Party on payments arising received from sources outside that first-mentioned Party for the purposes of his the student or business apprentice’s maintenance, education or training.
Appears in 1 contract
Samples: Agreement
