Common use of STUDENTS AND TRAINEES Clause in Contracts

STUDENTS AND TRAINEES. 1. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, or as a business apprentice therein, shall be exempt from tax in the first- mentioned Contracting State in respect of - (a) all remittances from the other Contracting State for the purposes of his maintenance, education, or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by one of the Contracting States, shall be exempt from tax in the first-mentioned Contracting State on - (a) the amount of such grant, allowance or award, and (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State for the purposes of his maintenance, education or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State, provided such services are in connection with his studies or training or are incidental thereto. 4. For the purpose of this Article the term "Contracting State" shall include any territorial authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. 1. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, other similar educational institution or as a business apprentice thereinshall, shall from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in the first- mentioned that Contracting State in respect of -State: (a) on all remittances remittance from the other Contracting State abroad for the purposes of his maintenance, education, education or training; , and (b) for a period not exceeding in the aggregate five years, on any remuneration for personal services rendered in the first-mentioned that Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State for a period not exceeding three years solely for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation organization or under a technical assistance programme program entered into by one the Government of a Contracting State shall for a period not exceeding five years from the date of his first arrival in that Contracting States, shall State in connection with that visit be exempt from tax in the first-mentioned that Contracting State on -on (a) the amount of such grant, allowance or awarda xxxx; (b) all remittances from abroad for the purposes of his maintenance, education or training; and (bc) any remuneration for personal services rendered in the first-mentioned that other Contracting State provided that such services are in connection with his study, research or research, training or are incidental thereto. 3. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof a trainee for the purpose of acquiring technical, professional or business experience experience, shall for a period not exceeding two years from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in the first- mentioned that Contracting State on -: (a) all remittances remittance from the second-mentioned Contracting State abroad for the purposes of his maintenance, education or training; and (b) any remuneration remuneration, for personal services rendered in the first-mentioned that Contracting State, provided such services are in connection with his studies or training or are incidental thereto. 4. For the purpose of this Article the term "Contracting State" shall include any territorial authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. 1. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, or as a business apprentice therein, shall be exempt from tax in the first- mentioned Contracting State in respect of - (a) all remittances from the other Contracting State for the purposes of his maintenance, education, or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or and charitable organisation or under a technical assistance programme entered into by the Government of one of the Contracting States, shall be exempt from tax in the first-first- mentioned Contracting State on - (a) the amount of such grant, allowance or award, ; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the Government or an enterprise of the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- first-mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State for the purposes of his maintenance, education or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State, provided such services are in connection with his studies or training or are incidental thereto, in an amount not in excess of 12,000 Singapore dollars or its equivalent in Israeli currency. 4. For the purpose purposes of this Article the term "Contracting StateGovernment" shall include any territorial local authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. (1. ) An individual, individual who immediately before visiting a Contracting State, is or was a resident of one of the Contracting States immediately before making a visit to the other Contracting State and is temporarily present in the first-mentioned that other Contracting State solely as a student at a recognised university, college college, school or school other similar recognised educational institution in that first-mentioned other Contracting State, State or as a business or technical apprentice therein, shall be exempt from tax in the first- mentioned that other Contracting State in respect of -on: (a) all remittances from the other Contracting State for the purposes of his maintenance, education, or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by one of the Contracting States, shall be exempt from tax in the first-mentioned Contracting State on - (a) the amount of such grant, allowance or award, and (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State for the purposes of his maintenance, education or training; and (b) any remuneration income not exceeding the sum of pounds 600 sterling in the case of the United Kingdom or the equivalent in Cyprus pounds in the case of Cyprus during any year of assessment, which is derived from the other Contracting State in respect of services rendered in that other Contracting State (other than any rendered by a business or technical apprentice to the person or partnership to whom he is apprenticed), with a view to supplementing the resources available to him for such purposes. Where the income exceeds that sum the excess shall be taxable in accordance with the law of that other State. (2) An individual who is or was a resident of one of the Contracting States immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either of the Contracting States or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either of the Contracting States shall, for a period not exceeding four years from the date of his first arrival in that other Contracting State in connection with that visit, be exempt from tax in that other Contracting State on: (a) the amount of such grant, allowance or award; and (b) any income derived from that other Contracting State in respect of services in that other Contracting State if the services are performed in connection with his study, research, training or are incidental thereto. (3) An individual who is or was a resident of one of the Contracting States immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State solely as an employee of, or under contract with, the Government or an enterprise of the first-mentioned Contracting State for the purpose of acquiring technical, professional or business experience for a period not exceeding two years from the date of his first arrival in that other Contracting State in connection with that visit shall be exempt in that other Contracting State on: (a) all remittances from the first-mentioned Contracting State for the purposes of his maintenance, education or training; and (b) any remuneration, not exceeding pounds 1,200 sterling or the equivalent in Cyprus pounds, as the case may be, for personal services rendered in the first-mentioned that other Contracting State, provided such services are in connection with his studies or training or are incidental thereto. Where the remuneration exceeds that sum the excess shall be taxable in accordance with the law of that other State. (4. For the purpose of ) In this Article the term "Contracting State" article, references to a Government shall include any territorial authority or references to a statutory body of either of the established in a Contracting StatesState in order to carry on a public utility undertaking under national control.

STUDENTS AND TRAINEES. 1. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, or as a business apprentice therein, shall be exempt from tax in the first- mentioned Contracting State in respect of - (a) all remittances from the other Contracting State for the purposes of his maintenance, education, or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or and charitable organisation or under a technical assistance programme entered into by one of the Contracting States, shall be exempt from tax in the first-mentioned Contracting State on - (a) the amount of such grant, allowance or award, and (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State for the purposes of his maintenance, education or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State, provided such services are in connection with his studies or training or are incidental thereto. 4. For the purpose of this Article the term "Contracting State" shall include any territorial local authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. 1. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, or as a business apprentice therein, shall be exempt from tax in the first- mentioned Contracting State in respect of - (a) all remittances from the other Contracting State for the purposes of his maintenance, education, or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or and charitable organisation or under a technical assistance programme entered into by the Government of one of the Contracting States, shall be exempt from tax in the first-mentioned Contracting State on - (a) the amount of such grant, allowance or award, ; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the Government or an enterprise of the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State for the purposes of his maintenance, education or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State, provided such services are in connection with his studies or training or are incidental thereto, in an amount not in excess of 12,000 Singapore dollars or its equivalent in Israeli currency. 4. For the purpose purposes of this Article the term "Contracting StateGovernment" shall include any territorial local authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. (1. ) An individual, individual who immediately before visiting a Contracting State, is or was a resident of one of the Contracting States immediately before making a visit to the other Contracting State and is temporarily present in the first-mentioned that other Contracting State solely as a student at a recognised university, college college, school or school other similar recognised educational institution in that first-mentioned other Contracting State, State or as a business or technical apprentice therein, shall be exempt from tax in the first- mentioned that other Contracting State in respect of -on: (a) all remittances from the other Contracting State for the purposes of his maintenance, education, or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by one of the Contracting States, shall be exempt from tax in the first-mentioned Contracting State on - (a) the amount of such grant, allowance or award, and (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State for the purposes of his maintenance, education or training; and (b) any remuneration income not exceeding the sum of pounds 600 sterling in the case of the United Kingdom or the equivalent in Cyprus pounds in the case of Cyprus during any year of assessment, which is derived from the other Contracting State in respect of services rendered in that other Contracting State (other than any rendered by a business or technical apprentice to the person or partnership to whom he is apprenticed), with a view to supplementing the resources available to him for such purposes. Where the income exceeds that sum the excess shall be taxable in accordance with the law of that other State. (2) An individual who is or was a resident of one of the Contracting States immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either of (a) the amount of such grant, allowance or award; and (b) any income derived from that other Contracting State in respect of services in that other Contracting State if the services are performed in connection with his study, research, training or are incidental thereto. (3) An individual who is or was a resident of one of the Contracting States immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State solely as an employee of, or under contract with, the Government or an enterprise of the first-mentioned Contracting State for the purpose of acquiring technical, professional or business experience for a period not exceeding two years from the date of his first arrival in that other Contracting State in connection with that visit shall be exempt in that other Contracting State on: (a) all remittances from the first-mentioned Contracting State for the purposes of his maintenance, education or training; and (b) any remuneration, not exceeding pounds 1,200 sterling or the equivalent in Cyprus pounds, as the case may be, for personal services rendered in the first-mentioned that other Contracting State, provided such services are in connection with his studies or training or are incidental thereto. Where the remuneration exceeds that sum the excess shall be taxable in accordance with the law of that other State. (4. For the purpose of ) In this Article the term "Contracting State" article, references to a Government shall include any territorial authority or references to a statutory body of either of the established in a Contracting StatesState in order to carry on a public utility undertaking under national control.

STUDENTS AND TRAINEES. 1. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, or as a business apprentice therein, shall be exempt from tax in the first- mentioned Contracting State in respect of - (a) all remittances from the other Contracting State for the purposes of his maintenance, education, or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or and charitable organisation or under a technical assistance programme entered into by the Government of one of the Contracting States, shall be exempt from tax in the first-mentioned Contracting State on - (a) the amount of such grant, allowance or award, ; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the Government or an enterprise of the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- first-mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State for the purposes of his maintenance, education or training; and (b) any remuneration for personal services rendered in the first-mentioned Contracting State, provided such services are in connection with his studies or training or are incidental thereto, in an amount not in excess of 12,000 Singapore dollars or its equivalent in Israeli currency. 4. For the purpose purposes of this Article the term "Contracting StateGovernment" shall include any territorial local authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. 1. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, other similar educational institution or as a business apprentice thereinshall, shall from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in the first- mentioned that Contracting State in respect of -State: (a) on all remittances from the other Contracting State abroad for the purposes of his maintenance, education, education or training; , and (b) for a period not exceeding in the aggregate of five years on any remuneration for personal services rendered in the first-mentioned that Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State for a period not exceeding three years solely for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation organization or under a technical assistance programme program entered into by one the Government of a Contracting State shall for a period not exceeding two years from the date of his first arrival in that Contracting States, shall State in connection with that visit be exempt from tax in the first-mentioned that Contracting State on -on (a) the amount of such grant, allowance or award, and; (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State abroad for the purposes of his maintenance, education or training; and (c) any remuneration for personal services in that other Contracting State provided that such services are in connection with his study, research, training or incidental thereto. 3. An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that Contracting State solely as a trainee for the purpose of acquiring technical, professional or business experience, shall for a period not exceeding two years from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in that Contracting State on: (a) all remittances from abroad for purposes of his maintenance, education or training, and (b) for a period not exceeding in the aggregate of 5 years, any remuneration for personal services rendered in the first-mentioned that Contracting State, provided such services are in connection with his studies or training or are incidental thereto. 4. For the purpose of this Article the term "Contracting State" shall include any territorial authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. 1. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State solely as a student at a recognised university, college college, school or school in that first-mentioned Contracting State, other similar educational institution or as a business apprentice therein(including in the case of the Federal Republic of Germany a Volontaer or a Praktikant) shall, shall from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in the first- mentioned that Contracting State in respect of -State: (a) on all remittances from the other Contracting State abroad for the purposes of his maintenance, education, education or training; , and (b) for a period not exceeding in the aggregate five years, on any remuneration not exceeding 7500 DM or the equivalent in Philippine currency for the calendar year for personal services rendered in the first-mentioned that Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State solely for a period not exceeding three years for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation organization or under a technical assistance programme program entered into by one the Government of a Contracting State shall for a period not exceeding two years from the date of his first arrival in that Contracting States, shall State in connection with that visit be exempt from tax in the first-mentioned that Contracting State on -on: (a) the amount of such grant, allowance or award; b) all remittances from abroad for the purposes of this maintenance, education or training; and (bc) any remuneration for personal services rendered in the first-mentioned that other Contracting State provided that such services are in connection with his study, research or research, training or are incidental thereto. 3. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof a trainee for the purpose of acquiring technical, professional or business experience experience, shall for a period not exceeding two years from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in the first- mentioned that Contracting State on -on: (a) all remittances from the second-mentioned Contracting State abroad for the purposes of his maintenance, education or training; , and (b) any remuneration not exceeding 7500 DM or the equivalent in Philippine currency for the calendar year for personal services rendered in the first-mentioned that Contracting State, provided such services are in connection with his studies or training or are incidental thereto. 4. For the purpose of this Article the term "Contracting State" shall include any territorial authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. 1. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, other similar educational institution or as a business apprentice thereinshall, shall from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in the first- mentioned that Contracting State in respect of -State: (a) on all remittances remittance from the other Contracting State abroad for the purposes of his maintenance, education, education or training; , and (b) for a period not exceeding in the aggregate five years, on any remuneration for personal services rendered in the first-mentioned that Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State for a period not exceeding three years solely for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation organization or under a technical assistance programme program entered into by one the Government of a Contracting State shall for a period not exceeding five years from the date of his first arrival in that Contracting States, shall State in connection with that visit be exempt from tax in the first-mentioned that Contracting State on -on (a) the amount of such grant, allowance or award, and; (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State abroad for the purposes of his maintenance, education or training; and (bc) any remuneration for personal services in that other Contracting State provided that such services are in connection with his study, research, training or incidental thereto. 3. An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that Contracting State solely as a trainee for the purpose of acquiring technical, professional or business experience, shall for a period not exceeding two years from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in that Contracting State on: a) all remittances from abroad for purposes of his maintenance, education or training; and b) any remuneration, for personal services rendered in the first-mentioned that Contracting State, provided such services are in connection with his studies or training or are incidental thereto. 4. For the purpose of this Article the term "Contracting State" shall include any territorial authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. 1. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, other similar educational institution or as a business apprentice thereinshall, shall from the date of his first arrival in that Contracting State in connection with that visit, be exempt from tax in the first- mentioned that Contracting State in respect of -State: (a) on all remittances from the other Contracting State abroad for the purposes of his maintenance, education, education or training; , and (b) for a period not exceeding in the aggregate of five years on any remuneration for personal services rendered in the first-mentioned that Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State for a period not exceeding three years solely for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation organization or under a technical assistance programme program entered into by one the Government of a Contracting State shall for a period not exceeding two years from the date of his first arrival in that Contracting States, shall State in connection with that visit be exempt from tax in the first-mentioned that Contracting State on -on: (a) the amount of such grant, allowance or award, and; (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State abroad for the purposes of his maintenance, education or training; and (c) any remuneration for personal services in that other Contracting State provided that such services are in connection with his study, research, training. 3. An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that Contracting State solely as a trainee for the purpose of acquiring technical, professional or business experience, shall for a period not exceeding two years from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in that Contracting State on: (a) all remittances from abroad for purposes of his maintenance, education or training, and (b) for a period not exceeding in the aggregate of 5 years, any remuneration for personal services rendered in the first-mentioned that Contracting State, provided such services are in connection with his studies or training or are incidental theretotraining. 4. For the purpose of this Article the term "Contracting State" shall include any territorial authority or statutory body of either of the Contracting States.

STUDENTS AND TRAINEES. 1. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State solely as a student at a recognised university, college or school in that first-mentioned Contracting State, other similar educational institution or as a business apprentice thereinshall, shall from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in the first- mentioned that Contracting State in respect of -State: (a) on all remittances from the other Contracting State abroad for the purposes of his maintenance, education, education or training; , and (b) for a period not exceeding in the aggregate of five years on any remuneration for personal services rendered in the first-mentioned that Contracting State with a view to supplementing the resources available to him for such purposes. 2. An individual, individual who was a resident of a Contracting State immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned that Contracting State for a period not exceeding three years solely for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation organization or under a technical assistance programme entered into by one the Government of a Contracting State shall for a period not exceeding two years from the date of his first arrival in that Contracting States, shall State in connection with that visit be exempt from tax in the first-mentioned that Contracting State on -on (a) the amount of such grant, allowance or award, and; (b) any remuneration for personal services rendered in the first-mentioned Contracting State provided such services are in connection with his study, research or training or are incidental thereto. 3. An individual, who immediately before visiting a Contracting State, is a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for a period not exceeding twelve months solely as an employee of, or under contract with, the second-mentioned Contracting State or an enterprise thereof for the purpose of acquiring technical, professional or business experience shall be exempt from tax in the first- mentioned Contracting State on - (a) all remittances from the second-mentioned Contracting State abroad for the purposes of his maintenance, education or training; and (c) any remuneration for personal services in that other Contracting State provided that such services are in connection with his study, research, training or incidental thereto. 3. An individual who was a resident of a Contracting State immediately before visiting the other Contracting State and is temporarily present in that Contracting State solely as a trainee for the purpose of acquiring technical, professional or business experience, shall for a period not exceeding two years from the date of his first arrival in that Contracting State in connection with that visit be exempt from tax in that Contracting State on: a) all remittances from abroad for purposes of his maintenance, education or training, and b) for a period not exceeding in the aggregate of 5 years, any remuneration for personal services rendered in the first-mentioned that Contracting State, provided such services are in connection with his studies or training or are incidental thereto. 4. For the purpose of this Article the term "Contracting State" shall include any territorial authority or statutory body of either of the Contracting States.