Common use of STUDENTS AND TRAINEES Clause in Contracts

STUDENTS AND TRAINEES. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years solely: (a) as a student at a recognised university, college or school in that other Contracting State, (b) as a recipient of grant, allowance or award for the primary purpose of study or research from a governmental, religious, charitable, scientific, literary or educational organisation, or (c) as a business apprentice, shall be exempt from tax of that other Contracting State in respect of: (i) remittances from abroad for the purposes of his maintenance, education, study, research or training, (ii) the grant, allowance or award, and (iii) remuneration for personal services in that other Contracting State not exceeding the sum of 2,500 United States dollars or its equivalent sum in Singapore or Danish currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 2,500 United States dollars (or such revised amount) or its equivalent sum in Singapore or Danish currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Convention. 2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding twelve months as an employee of, or under contract with, an enterprise of the first-mentioned Contracting State, or an organisation referred to in sub-paragraph (b) of paragraph 1, solely to acquire technical, professional or business experience from a person other than such enterprise or organisation, shall be exempt from tax of that other Contracting State on the remuneration for such period, received from abroad, or paid in that other Contracting State for his services directly related to the acquisition of such experience, if the amount thereof does not exceed the sum of 4,000 United States dollars or its equivalent sum in Singapore or Danish currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 4,000 United States dollars (or such revised amount) or its equivalent sum in Singapore or Danish currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Convention. 3. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years under arrangements with the Government (including a local government) of the other Contracting State or any authority or agency thereof, solely for the purpose of study, research or training shall be exempt from tax of that other Contracting State on remuneration, received from abroad, or paid in that other Contracting State for his services directly related to such study, research or training, if the amount thereof does not exceed the sum of 4,000 United States dollars or its equivalent sum in Singapore or Danish currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 4,000 United States dollars (or such revised amount) or its equivalent in Singapore or Danish currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Convention. 4. The benefits of paragraphs 1, 2 or 3 shall not be concurrently cumulative.

STUDENTS AND TRAINEES. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years solely:solely - (a) as a student at a recognised university, college or school in that other Contracting State,; (b) as a recipient of grant, allowance or award for the primary purpose of study or research from a governmental, religious, charitable, scientific, literary or educational organisation, or; (c) as a business apprentice, ; shall be exempt from tax of that other Contracting State in respect of:of - (i) remittances from abroad for the purposes purpose of his maintenance, education, study, research education or training, (ii) the grant, allowance or award, and (iii) remuneration for personal services in that other Contracting State not exceeding the sum of 2,500 3,500 United States dollars or its equivalent sum in Singapore or Danish U.A.E. currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 2,500 3,500 United States dollars (or such revised amount) or its equivalent sum in Singapore or Danish U.A.E. currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the ConventionAgreement. 2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding twelve months as an employee of, or under contract with, an enterprise of the first-mentioned Contracting State, or an organisation referred to in sub-paragraph (b) of paragraph 1, solely to acquire technical, professional or business experience from a person other than such enterprise or organisation, shall be exempt from tax of that other Contracting State on the remuneration for such period, received from abroad, or paid in that other Contracting State for his services directly related to the acquisition of such experience, if the amount thereof does not exceed the sum of 4,000 7,000 United States dollars or its equivalent sum in Singapore or Danish U.A.E. currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 4,000 7,000 United States dollars (or such revised amount) or its equivalent sum in Singapore or Danish U.A.E. currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the ConventionAgreement. 3. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years under arrangements with the Government (including a local government) of the other Contracting State or any authority or agency thereof, solely for the purpose of study, research or training shall be exempt from tax of that other Contracting State on remuneration, received from abroad, or paid in that other Contracting State for his services directly related to such study, research or training, training if the amount thereof does not exceed the sum of 4,000 7,000 United States dollars or its equivalent sum in Singapore or Danish U.A.E. currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 4,000 7,000 United States dollars (or such revised amount) or its equivalent in Singapore or Danish U.A.E. currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the ConventionAgreement. 4. The benefits of paragraphs paragraph 1, 2 or 3 shall not be concurrently cumulative.

STUDENTS AND TRAINEES. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years solely: (a) as a student at a recognised university, college or school in that other Contracting State, (b) as a recipient of grant, allowance or award for the primary purpose of study or research from a governmental, religious, charitable, scientific, literary or educational organisation, or (c) as a business apprentice, shall be exempt from tax of that other Contracting State in respect of: (i) remittances from abroad for the purposes of his maintenance, education, study, research or training, (ii) the grant, allowance or award, and (iii) remuneration for personal services in that other Contracting State not exceeding the sum of 2,500 United States 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Danish Finnish currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 2,500 United States 0000 Xxxxxx Xxxxxx dollars (or such revised amount) or its equivalent sum in Singapore or Danish Finnish currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Convention. 2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding twelve months as an employee of, or under contract with, an enterprise of the first-first- mentioned Contracting State, or an organisation referred to in sub-paragraph (b) of paragraph 1, solely to acquire technical, professional or business experience from a person other than such enterprise or organisation, shall be exempt from tax of that other Contracting State on the remuneration for such period, received from abroad, or paid in that other Contracting State for his services directly related to the acquisition of such experience, if the amount thereof does not exceed the sum of 4,000 United States 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Danish Finnish currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 4,000 United States 0000 Xxxxxx Xxxxxx dollars (or such revised amount) or its equivalent sum in Singapore or Danish Finnish currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Convention. 3. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years under arrangements with the Government (including a local government) of the other Contracting State or any authority or agency thereof, solely for the purpose of study, research or training shall be exempt from tax of that other Contracting State on remuneration, received from abroad, or paid in that other Contracting State for his services directly related to such study, research or training, if the amount thereof does not exceed the sum of 4,000 United States 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Danish Finnish currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 4,000 United States 0000 Xxxxxx Xxxxxx dollars (or such revised amount) or its equivalent in Singapore or Danish Finnish currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Convention. 4. The benefits of paragraphs 1, 2 or 3 shall not be concurrently cumulative.

STUDENTS AND TRAINEES. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years solely: (a) as a student at a recognised university, college or school in that other Contracting State, (b) as a recipient of grant, allowance or award for the primary purpose of study or research from a governmental, religious, charitable, scientific, literary or educational organisation, or (c) as a business apprentice, shall be exempt from tax of that other Contracting State in respect of: (i) remittances from abroad for the purposes of his maintenance, education, study, research or training, (ii) the grant, allowance or award, and (iii) remuneration for personal services in that other Contracting State not exceeding the sum of 2,500 United States 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Danish Finnish currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 2,500 United States 0000 Xxxxxx Xxxxxx dollars (or such revised amount) or its equivalent sum in Singapore or Danish Finnish currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Convention. 2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding twelve months as an employee of, or under contract with, an enterprise of the first-mentioned Contracting State, or an organisation referred to in sub-paragraph (b) of paragraph 1, solely to acquire technical, professional or business experience from a person other than such enterprise or organisation, shall be exempt from tax of that other Contracting State on the remuneration for such period, received from abroad, or paid in that other Contracting State for his services directly related to the acquisition of such experience, if the amount thereof does not exceed the sum of 4,000 United States 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Danish Finnish currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 4,000 United States 0000 Xxxxxx Xxxxxx dollars (or such revised amount) or its equivalent sum in Singapore or Danish Finnish currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Convention. 3. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is present in that other Contracting State for a period not exceeding five years under arrangements with the Government (including a local government) of the other Contracting State or any authority or agency thereof, solely for the purpose of study, research or training shall be exempt from tax of that other Contracting State on remuneration, received from abroad, or paid in that other Contracting State for his services directly related to such study, research or training, if the amount thereof does not exceed the sum of 4,000 United States 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Danish Finnish currency, during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States; provided that any amount in excess of 4,000 United States 0000 Xxxxxx Xxxxxx dollars (or such revised amount) or its equivalent in Singapore or Danish Finnish currency shall remain taxable according to the law of that other State, due regard being had to the other provisions of the Convention. 4. The benefits of paragraphs 1, 2 or 3 shall not be concurrently cumulative.