Common use of STUDENTS AND TRAINEES Clause in Contracts

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-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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a 1,a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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-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. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, student or business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the Contracting State which he is visiting.

STUDENTS AND TRAINEES. 1. Payments which a student, business apprentice or business trainee who is or was immediately before visiting a Contracting State 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 training, receives for the purpose of his maintenance, education or training training, shall not be taxed in that first mentioned State, provided that such payments arise are made to him from sources outside that State. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice student or trainee described in paragraph 1 shall, in addition, be entitled during such his or her education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the Contracting State which he or she is visiting.

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-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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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-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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs relieves or reductions in respect of taxes available to residents of the State which he is visiting.

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-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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1l, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

STUDENTS AND TRAINEES. 1. Payments which a student, business 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. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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-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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available allowed to residents of the State which he is visiting.

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-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. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph (1), a student, business apprentice or trainee described in paragraph 1 (1) shall, in addition, be entitled during such education or training to the same exemptions, reliefs relieves or reductions in respect of taxes available to residents of the State which he is visiting.

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-first- mentioned Contracting State solely for the purpose of his education or training receives for the purpose purposes of his maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside that the Contracting State. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, student or business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptionsexemption, reliefs or reductions in respect of taxes available to residents of the Contracting State which he is visiting.

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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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-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, State provided that such payments arise from sources outside that State. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1I, a student, student or business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptionsexemption, reliefs relieves or reductions in respect of taxes available to residents of the Contracting State which he is visiting. Provided that no exemption shall be available to the remuneration from employment beyond a period of regular studies under official studies programs.

STUDENTS AND TRAINEES. 1. Payments which a student, student or 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 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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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 received for the purpose of his maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise [are] derived from sources outside that Contracting State. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, student or business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptionsexemption, reliefs or reductions in respect of taxes available to residents of the Contracting State which he is visiting.

STUDENTS AND TRAINEES. 1. Payments which a student, student or business apprentice or trainee trainees 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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs relief or reductions in respect of taxes available to residents of the State which he is visiting.

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 Contracting State, provided that such payments arise from sources outside that Contracting State. (2. ) In respect of grants, scholarships and remuneration from employment not covered by paragraph (1), a student, business apprentice student or trainee described referred to in paragraph 1 (1) shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to student or trainees who are residents of the Contracting State which he is visiting.

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-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. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

STUDENTS AND TRAINEES. 1. Payments which Where a studentstudent or trainee, business apprentice or trainee who is a resident of a Contracting State or who was a resident of that State immediately before visiting a Contracting State a resident of the other Contracting State and who is temporarily present in the first-mentioned that other State solely for the purpose of his or her education or training training, receives payments from sources outside that other State for the purpose of his or her maintenance, education or training training, those payments shall not be taxed exempt from tax in that State, provided that such payments arise from sources outside that other State. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph (1), a student, business apprentice student or trainee described in paragraph 1 (1) shall, in addition, be entitled during such his or her education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he or she is visiting.

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-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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visitingvisting.

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 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. In respect of grants, scholarships scholarship and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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-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 provide that such payments arise from sources outside that State. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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-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. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

STUDENTS AND TRAINEES. 1. Payments which a student, business apprentice or trainee who is or was immediately before visiting a Contracting State One Side a resident of the other Contracting State Other Side and who is present in the first-mentioned State Side 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 StateSide, provided that such payments arise from sources outside that StateSide. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State Side which he is visiting.

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-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. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, student or business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptionsexemption, reliefs [reliefs] or reductions in respect of taxes available to residents of the Contracting State which he is visiting.