STUDENTS AND TRAINEES. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely: (a) as a student at a recognised university, college, school or other similar recognised educational institution in that other State; (b) as a business or technical apprentice; or (c) as a recipient of a grant, allowance or award for the primary purpose of study, research or training from the Government of either State or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either State, shall be exempt from tax in that other State on: (i) all remittances from abroad for the purposes of his maintenance, education, study, research or training; and (ii) the amount of such grant, allowance or award.
Appears in 7 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
STUDENTS AND TRAINEES. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely:
(a) as a student at a recognised university, college, school or other similar recognised educational institution in that other State;
(b) as a business or technical apprentice; or
(c) as a recipient of a grant, allowance or award for the primary purpose of study, research or of training from the Government government of either State or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either State, ; shall be exempt from tax in that other State on:
(i) all remittances from abroad for the purposes of his maintenance, education, study, research or training; and
(ii) the amount of such grant, allowance or award.
Appears in 5 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
STUDENTS AND TRAINEES. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely:
(a) as a student at a recognised recognized university, college, school or other similar recognised recognized educational institution in that other State;
(b) as a business or technical apprentice; or
(c) as a recipient of a grant, allowance or award for the primary purpose of study, research or training from the Government of either State or from a scientific, educational, religious or charitable organisation organization or under a technical assistance programme program entered into by the Government of either State, shall be exempt exempted from tax in that other State on:
(i) all remittances from abroad for the purposes of his maintenance, education, study, research or training; and
(ii) the amount of such grant, allowance or award, or whichever is applicable.
Appears in 5 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
STUDENTS AND TRAINEES. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely:
(a) as a student at a recognised university, college, school or other similar recognised educational institution in that other State;
(b) as a business or technical apprentice; or
(c) as a recipient of a grant, allowance or award for the primary purpose of study, research study or training from the Government of either State or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either State, shall be exempt from tax in that other State on:
(i) all remittances from abroad for the purposes of his maintenance, education, study, research study or training; and;
(ii) the amount of such grant, allowance or award.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Double Taxation Avoidance Agreement
STUDENTS AND TRAINEES. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely:
(a) as a student at a recognised university, college, school or other similar recognised educational institution in that other State;; or
(b) as a business or technical apprentice; or
(c) as a recipient of a grant, allowance or award for the primary purpose of study, research or training from the Government of either State or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either State, ; shall be exempt from tax in that other State onon :
(i( i ) all remittances from abroad for the purposes of his maintenance, education, study, research or training; and;
(ii( ii ) the amount of such grant, allowance or award.; and
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Double Taxation Avoidance Agreement
STUDENTS AND TRAINEES. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely:
(a) as a student at a recognised university, college, ,school or other similar recognised educational institution in that other State;
(b) as a business or technical apprentice; or
(c) as a recipient of a grant, allowance or award for the primary purpose of study, research or training from the Government of either State or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either State, shall be exempt from tax in that other State on:
(i) all remittances from abroad for the purposes of his maintenance, education, study, research or training; and
(ii) the amount of such grant, allowance or award.
Appears in 1 contract
Samples: Double Taxation Agreement
