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 or business apprentice described in paragraph 1 shall 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.

Appears in 5 contracts

Samples: Income Tax Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

AutoNDA by SimpleDocs

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 received 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 or business apprentice trainee described in paragraph 1 shall 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.

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. 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 and remuneration from employment not covered by paragraph 1, a student or business apprentice described in paragraph 1 shall 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.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

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 education or training training, receives payments from sources outside that other State for the purpose of his 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 or business apprentice trainee described in paragraph 1 shall shall, in addition, be entitled during such his education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.

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. 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 received 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 or student, business apprentice trainee described in paragraph 1 shall 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.

Appears in 3 contracts

Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement

STUDENTS AND TRAINEES. 1. Payments which a student, student or business apprentice or trainee traince who is or was immediately before visiting a Contracting Contrcating State a resident of the other Contracting State and who is present in the first-first mentioned Contrcating 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 Contrcating 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 or business apprentice trainee described in paragraph 1 shall shall, in addition, be entitled during such education or training to the same exemptionsexemption, reliefs relief's or reductions in respect of taxes available to residents of the Contrcating State which he is visiting.

Appears in 3 contracts

Samples: Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement Between the Government of the Republic of Indonesia and the Government of the Republic of Seychelles for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

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 State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training 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 or business apprentice trainee described in paragraph 1 shall 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.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation

STUDENTS AND TRAINEES. 1. Payments which a student, business apprentice student or 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 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 or business apprentice trainee described in paragraph 1 shall 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 visitingisvisiting.

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-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 or business apprentice trainee described in paragraph 1 shall 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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 or business apprentice trainee described in paragraph 1 shall 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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 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 grants and remuneration from employment scholarship not covered by paragraph 11 or remuneration from employment, a student or business apprentice described in trainee referred to paragraph 1 shall 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.

Appears in 1 contract

Samples: Double Taxation Agreement

AutoNDA by SimpleDocs

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 received 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 scholarships, and remuneration from employment not covered by paragraph 1, a student or business apprentice trainee described in paragraph 1 shall 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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 or business apprentice described in paragraph 1 shall 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.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

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 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 from sources outside that Contracting State. 2. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or business apprentice trainee described in paragraph 1 shall 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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 received 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 or business apprentice trainee described in paragraph 1 shall 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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 received 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 or business apprentice trainee described in paragraph 1 shall 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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 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 or business apprentice trainee described in paragraph 1 shall 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

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 received 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 or business apprentice trainee described in paragraph 1 shall 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.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

Draft better contracts in just 5 minutes Get the weekly Law Insider newsletter packed with expert videos, webinars, ebooks, and more!