STUDENTS AND TRAINEES. 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, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training: (a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training; (b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and (c) income derived from personal services performed in that Contracting State.
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
STUDENTS AND TRAINEES. 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, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, educational or cultural or other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 6 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. 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, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 4 contracts
Samples: Double Taxation Agreement, Income Tax Agreement, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. 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, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and
(c) income derived from personal services in connection with his education or training performed in that Contracting 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. 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, training shall be exempt from tax in that first-mentioned Contracting State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived received from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. 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, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting Stateorganisation.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. 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, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. 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, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, educational or cultural or other tax-exempt organization; and
(c) income derived from personal services performed in 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. 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, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or trainingtraining :
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.. Government Notices 1994 821
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
STUDENTS AND TRAINEES. 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, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;; and
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting Stateorganisation.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. 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, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:;
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-tax- exempt organizationorganization ; and
(c) income derived from personal services in connection with his education or training performed in that Contracting State.
Appears in 1 contract
Samples: Tax Agreement
STUDENTS AND TRAINEES. 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, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 1 contract
Samples: Double Taxation Agreement
STUDENTS AND TRAINEES. 1. 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, training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training::
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, grants scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; : and
(c) income derived from personal services performed in that Contracting State.
Appears in 1 contract
STUDENTS AND TRAINEES. 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, education or training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-tax- exempt organization; and
(c) income derived from personal services performed in that Contracting State.
Appears in 1 contract
STUDENTS AND TRAINEES. 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, education [or] training shall be exempt from tax in that first-mentioned State on the following payments or income received or derived by him for the purpose of his maintenance, education or training:
(a) payments derived from form sources outside that Contracting State for the purpose of his maintenance, education, study, research or training;; and
(b) grants, scholarships or awards supplied by the Government, or a scientific, educational, cultural or other tax-exempt organization; and
(c) income derived from personal services performed in that Contracting State in accordance with the laws of that State.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
