STUDENTS AND TRAINEES. Payments which a student, business apprentice or trainee 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.
Appears in 9 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
STUDENTS AND TRAINEES. Payments which a student, business or an apprentice or trainee business, technical, agricultural or forestry trainee, 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.
Appears in 9 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
STUDENTS AND TRAINEES. Payments which a student, business apprentice student or trainee 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.
Appears in 4 contracts
Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation, Agreement for the Elimination of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, business apprentice student or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-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.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which received for the purpose of maintenance, education, or training by a student, apprentice, or business apprentice or trainee 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, full-time education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee 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.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, student or business trainee or apprentice or trainee 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 their education or training receives for the purpose of his their maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Tax Agreement, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, business student or an apprentice or trainee 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.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee 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.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee 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.
Appears in 3 contracts
Samples: Income Tax Treaty, Agreement for the Avoidance of Double Taxation, Income Tax Agreement
STUDENTS AND TRAINEES. Payments which a student, student or business trainee or apprentice or trainee 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 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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments or income which a student, student or business apprentice or trainee who is 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 education, training or training acquiring special technical experience, 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 Contracting State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, student or business trainee or apprentice or trainee 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.
Appears in 2 contracts
Samples: Agreement for the Elimination of Double Taxation, Double Taxation Avoidance Agreement
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee 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.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, a business apprentice or a trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State State, and who is present in the first-mentioned Contracting 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 exempt from tax in that State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. 1. Payments which a student, student or business apprentice or trainee who is or was immediately before visiting a Contracting State formerly a resident of the other a Contracting State and who is present in the first-mentioned 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 arise from sources outside that other State.
Appears in 2 contracts
Samples: Income Tax Treaty, Avoidance of Double Taxation Agreement
STUDENTS AND TRAINEES. 1. Payments which a student, business or an apprentice or trainee business, technical, agricultural or forestry trainee, 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.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. 1. Payments which a student, student or business apprentice or trainee 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.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice (trainee) who is, or trainee who is or was immediately before visiting a Contracting State was, a resident of the other Contracting State and who is present in the first-mentioned State solely exclusively for the purpose of his education at a recognized educational institution or training receives for the purpose of his maintenance, education education, or training shall not be taxed in that State, State provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, business apprentice or trainee 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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee 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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. Payments which a student, business apprentice student or trainee 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 firstmentioned 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.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
STUDENTS AND TRAINEES. Payments which a student, business apprentice or business trainee who is is, or was immediately before visiting a Contracting State 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.
Appears in 1 contract
Samples: Income Tax Convention
STUDENTS AND TRAINEES. Payments which a student, business apprentice student or trainee 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 his 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.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, business an apprentice or a business trainee 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.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice (trainee) who is, or trainee who is or was immediately before visiting a Contracting State was, a resident of the other Contracting State and who is present in the first-first- mentioned State solely exclusively for the purpose of his education or training receives for the purpose of his maintenance, education education, or training shall not be taxed in that State, State provided that such payments arise from sources outside that State.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, trainee or business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the firstfi-mentioned rmstentioned 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, State provided that such payments arise from sources outside that StateSteta.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, business apprentice or business trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-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 first-mentioned State, provided that such payments arise are made to him from sources outside that State.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
STUDENTS AND TRAINEES. Payments which a student, student or a business apprentice or trainee 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 State, provided that such payments arise from sources outside that State.
Appears in 1 contract
Samples: Income Tax Convention
STUDENTS AND TRAINEES. Payments which a student, or a business apprentice or trainee 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.
Appears in 1 contract
Samples: Double Taxation Agreement
STUDENTS AND TRAINEES. Payments which a student, business apprentice or trainee person 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.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which received for the purpose of maintenance, education, or training by a student, apprentice, or business apprentice or trainee 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, fulltime education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 1 contract
Samples: Double Taxation Treaty
STUDENTS AND TRAINEES. Payments which a student, student or business trainee or apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-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, for a period of 6 consecutive years from the date of his first arrival in the first-mentioned Contracting State, provided that such payments arise from sources outside that State.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-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.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee 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 first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, a business apprentice or a trainee 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 study or training training, receives for the purpose of his maintenance, education study or training training, shall not be taxed in that State, provided that such payments arise from sources outside that first-mentioned State.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee who is or was immediately before visiting a Contracting State contracting state a resident of the other Contracting State contracting state and who is present in the first-mentioned State 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 Statestate, provided that such payments arise from sources outside that Statestate.
Appears in 1 contract
Samples: Double Taxation Agreement
STUDENTS AND TRAINEES. Payments which a student, student or business trainee or apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-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.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, business apprentice student or trainee intern 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 studies or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 1 contract
Samples: Income and Capital Tax Convention
STUDENTS AND TRAINEES. 1. Payments which a student, student or business apprentice or trainee 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 State.Contracting State.β
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-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.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, business or an apprentice or trainee trainee, 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.
Appears in 1 contract
STUDENTS AND TRAINEES. 1. Payments which a student, business apprentice student or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-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 State, provided that such payments arise from sources outside that Contracting State.
Appears in 1 contract
Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
STUDENTS AND TRAINEES. Payments Payment which a student, student or business trainee or apprentice or trainee 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.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a studentstudent or business trainee, business apprentice or trainee 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 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 State.
Appears in 1 contract
Samples: Double Taxation Agreement
STUDENTS AND TRAINEES. Payments which a student, business apprentice student or a trainee 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 payment arise from sources outside that State.
Appears in 1 contract
STUDENTS AND TRAINEES. 1. Payments which a student, apprentice, or business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-first- mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education education, or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 1 contract
Samples: Income Tax Agreement
STUDENTS AND TRAINEES. Payments which a student, business trainee or apprentice or trainee 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.
Appears in 1 contract
STUDENTS AND TRAINEES. 1. Payments which a student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-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. Grants, scholarships and awards received by a student, a business apprentice or a trainee in the other Contracting State shall be exempt from tax.
Appears in 1 contract
STUDENTS AND TRAINEES. 1. Payments which a student, business apprentice student or trainee 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 State, provided that such payments arise from sources outside that Contracting State.
Appears in 1 contract
STUDENTS AND TRAINEES. Payments which a student, business apprentice apprentice, or trainee intern 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 mainly for the purpose of his education or practical 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.
Appears in 1 contract
Samples: Income and Capital Tax Convention
STUDENTS AND TRAINEES. Payments which a student, student or business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-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.
Appears in 1 contract
