Common use of STUDENTS AND TRAINEES Clause in Contracts

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his or her education or training, receives payments from sources outside that other State for the purpose of the students or trainee’s maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 4 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

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STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that the other State solely for the purpose of his or her education or training, receives payments from sources outside that the other State for the purpose purposes of the students or trainee’s maintenance, education or trainingtraining of the student or trainee, those payments shall be exempt from tax in that the other State.

Appears in 3 contracts

Samples: International Tax Agreements, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student’s or her trainee’s education or training, receives payments from sources outside that other State for the purpose of the students student’s or trainee’s maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 3 contracts

Samples: International Tax Agreements, Double Taxation Agreement, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that the other State solely for the purpose of his or her education or training, receives payments remittances from sources outside that the other State for the purpose of the students his maintenance or trainee’s maintenance, education or trainingeducation, those payments shall be exempt from tax in that the other State.

Appears in 2 contracts

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

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his or her education or training, receives payments from sources outside that other State for the purpose of the students student's or trainee’s 's maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 2 contracts

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

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student's or her trainee's education or training, receives payments from sources outside that other State for the purpose of the students student's or trainee’s 's maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 2 contracts

Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his or her education or training, receives payments from sources outside that other State for the purpose of the students his or trainee’s her maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 2 contracts

Samples: International Tax Agreements, International Tax Agreements

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his or her education or training, receives payments from sources outside that other State for the purpose of the students or trainee’s maintenance, education education, or training, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Samples: International Tax Agreements

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student's or her education or trainingtrainee's education, receives payments from sources outside that other State for the purpose of the students student's or trainee’s 's maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the a Contracting States State or who was a resident of that Contracting State immediately before visiting the other Contracting State and who is temporarily present in that the other Contracting State solely for the purpose of his or her education or training, receives payments from sources outside that the other Contracting State for the purpose of the students his maintenance or trainee’s maintenance, education or trainingeducation, those payments shall be exempt from tax in that the other Contracting State.

Appears in 1 contract

Samples: Convention for the Avoidance of Double Taxation

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STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his or her education or training, receives payments from sources outside that other State for the purpose of the students student’s or trainee’s maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Samples: International Tax Agreements

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student’s or her trainee’s education or training, receives payments from sources outside that other State for the purpose of the students student’s or trainee’s maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Samples: International Tax Agreements

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student's or her trainee's education or training, receives payments from sources outside that other State for the purpose of the students student's or trainee’s 's maintenance, education education, or training, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Samples: Agreement for the Avoidance of Double Taxation

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student's or her trainee's education or training, receives payments from sources outside that other State for the purpose of the students student's or trainee’s 's maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Samples: Double Taxation Agreement

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the a Contracting States State or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student’s or her education or trainingtrainee’s education, receives payments from sources outside that other State for the purpose of the students student’s or trainee’s maintenance, education or training, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Samples: International Tax Agreements

STUDENTS AND TRAINEES. Where a student or trainee, who is a resident of one of the Contracting States or who was a resident of that State immediately before visiting the other Contracting State and who is temporarily present in that other State solely for the purpose of his the student’s or her trainee’s education or training, receives payments from sources outside that other State for the purpose of the students student’s or trainee’s maintenance, education education, or training, those payments shall be exempt from tax in that other State.

Appears in 1 contract

Samples: International Tax Agreements

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