Students. Payments which a student or business apprentice 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.
Appears in 410 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Elimination of Double Taxation
Students. Payments which a student student, an apprentice or business apprentice a 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.
Appears in 59 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 51 contracts
Samples: Convention for the Elimination of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
Students. Payments which a student student, or business an 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.
Appears in 20 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a Contracting State 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.
Appears in 16 contracts
Samples: Double Taxation Avoidance Agreement, Income and Capital Tax Treaty, Double Taxation Agreement
Students. Payments which a student or business apprentice 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, maintenance or education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 16 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Students. Payments which a student or business apprentice 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 first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 14 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Tax Agreement, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice apprentice, who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is temporarily present in the first-mentioned State solely for the purpose of his their education or training training, receives for the purpose of his their maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 13 contracts
Samples: Tax Agreement, Tax Agreement, Tax Agreement
Students. Payments which a student or business trainee or apprentice 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.
Appears in 12 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Agreement for the Avoidance of Double Taxation
Students. Payments which a student student, an apprentice or business apprentice a 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 shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 11 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 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.
Appears in 11 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Tax Treaty
Students. Payments which a student or business apprentice who is or was immediately before be- fore 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.
Appears in 10 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, trainee or business apprentice 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 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.
Appears in 9 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a one of the Contracting State States, a resident of the other Contracting State and who is present in the 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 first-mentioned State, provided that such payments arise are made to him from sources outside that State.
Appears in 8 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Tax Agreement, Double Taxation Avoidance Agreement
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is temporarily present in the first-mentioned State solely for the purpose of his their education or training receives for the purpose of his their maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 8 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 the first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 8 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 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.
Appears in 7 contracts
Samples: Agreement for the Elimination of Double Taxation, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 the student’s or business apprentice’s education or training receives for the purpose of his the student’s or business apprentice's maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that 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. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a one of the Contracting State States, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training training, receives for the purpose of his maintenance, education or training shall not be taxed in that first-mentioned State, provided that such payments arise are made to him from sources outside that State.
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Students. Payments which a student student, apprentice or business apprentice 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 shall not be taxed in that first-mentioned State, provided that such payments arise are made to him from sources outside that State.
Appears in 6 contracts
Samples: Double Taxation Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
Students. Payments which a student or business apprentice 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 their education or training receives for the purpose of his their maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 6 contracts
Samples: Agreement for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
Students. Payments which a student student, apprentice or business apprentice trainee who is 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.
Appears in 6 contracts
Samples: Avoidance of Double Taxation Agreement (Dta), Income Tax Treaty, Avoidance of Double Taxation Agreement (Dta)
Students. Payments which a student student, an apprentice or business apprentice a trainee who is is, or was immediately before visiting a Contracting State 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.
Appears in 6 contracts
Samples: Convention for the Avoidance of Double Taxation, Income Tax Convention, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice 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.
Appears in 5 contracts
Samples: Agreement Between the Government of the Grand Duchy of Luxembourg and the Government of the Republic of Botswana for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Students. Payments which a student or business apprentice 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 the student's education or training receives for the purpose of his maintenance, the student's maintenance or education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 5 contracts
Samples: Tax Agreement, Tax Agreement, Tax Agreement
Students. Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that the first-mentioned State, provided that such payments arise are made to him from sources outside that State.
Appears in 5 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Convention, Double Taxation Agreement
Students. Payments which a student or business apprentice 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 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 State.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Income and Capital Tax Convention
Students. Payments which a student or business apprentice 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 State, provided that such payments arise from sources outside that State.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State State, and who is present in the first-first- mentioned State solely for the purpose of his education or training 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.
Appears in 4 contracts
Samples: Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation, Convention for the Elimination of Double Taxation
Students. Payments which a student or 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.
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Agreement, Income Tax Convention
Students. Payments which a 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.
Appears in 4 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 4 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Students. Payments which a student or business apprentice 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-mentioned State solely for the purpose of his education or training receives for the purpose of his this maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 4 contracts
Samples: Agreement for Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Convention for the Avoidance of Double Taxation
Students. Payments which a student or student, a business apprentice or a 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.
Appears in 4 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, an apprentice or business apprentice a 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 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.
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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.
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Income Tax Convention
Students. Payments which a 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 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 State, provided that such payments arise from sources outside that State.
Appears in 4 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
Students. Payments which a student or business apprentice 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 first- mentioned State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Double Taxation Convention, Income and Capital Gains Tax Convention, Double Taxation Convention
Students. Payments which a student or business apprentice 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 taxable in that State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Income and Capital Tax Agreement
Students. Payments which a student or business apprentice 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 that individual’s education or training receives for the purpose of his that individual’s maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside 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. Payments which a student or a business apprentice apprentice, 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 training, receives for the purpose of his maintenance, education or training shall not be taxed in that other State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Income Tax Agreement
Students. Payments which a student student, pupil or business apprentice 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 first- mentioned State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student student, business trainee or business apprentice 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 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.
Appears in 3 contracts
Samples: Income Tax Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Double Taxation Avoidance Agreement
Students. Payments which a student or business an 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 the first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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.
Appears in 3 contracts
Samples: Income and Capital Tax Convention, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 shall not be taxed in that the first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student person who is a student, apprentice or business apprentice trainee, who is is, or was immediately before visiting a Contracting State State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his the person's education or training receives for the purpose of his the person's maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 that student’s education or training receives for the purpose of his maintenance, that student’s maintenance or education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
Students. Payments which a student or business trainee or apprentice 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 maintenancemain- tenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Double Taxation Convention, Double Taxation Convention, Double Taxation Convention
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State formerly a resident of one of the other Contracting State States and who is present in the first-mentioned other 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 other State, provided that such payments arise are made to him from sources outside that other State.
Appears in 3 contracts
Samples: Income and Capital Tax Convention, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, or business an apprentice or business, technical, agricultural or forestry 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.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Income Tax Agreement
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is temporarily present in the first-mentioned State solely for the purpose of his the student's education or training receives for the purpose of his maintenance, the student's maintenance or education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Agreement, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice 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 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.
Appears in 3 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice a 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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 this 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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Tax Treaty
Students. Payments which a student or business apprentice 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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State one of the States 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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, or business an 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 shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, or business an 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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice 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-mentioned State solely for the purpose of his education or training training, receives for the purpose of his maintenance, education or training training, shall not be taxed in that first-mentioned State, provided that such payments arise are made to him from sources outside that State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement
Students. Payments which a student or business apprentice who is is, or was immediately before visiting a Contracting State State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his that individual's education or training receives for the purpose of his that individual's maintenance, education or training shall not be taxed in that State, provided that if such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Income and Capital Tax Convention, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 shall not be taxed taxable in that State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Double Tax Agreement, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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, State provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Students. Payments which a student student, apprentice or business apprentice 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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice apprentice, 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 that student’s or business apprentice’s education or training training, receives for the purpose of his that student’s or business apprentice’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
Students. Payments which a student or business apprentice 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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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, maintenance or education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a Contracting State State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his that individual's education or training receives for the purpose of his that individual's maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 this 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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 their education or training receives for the purpose of his their maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside that Contracting State.
Appears in 2 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation
Students. Payments which a student or business apprentice who is is, or was immediately before visiting a Contracting State State, a resident of the other Contracting State and who is temporarily present in the first-mentioned State solely for the purpose of his the student’s education or training receives from sources outside that first-mentioned State for the purpose of his maintenance, the student’s maintenance or education or training shall not be taxed in that State, provided that such payments arise from sources outside that first-mentioned State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 Statestate, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 this education or training receives received 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.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Double Taxation Avoidance Agreement
Students. Payments which a student student, or business an apprentice or a 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 the first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a Contracting State 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 if such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
Students. Payments which a student or business apprentice 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 or training training, receives for the purpose of his maintenance, education or training shall not be taxed in that the first-mentioned State, provided that such payments arise are made to him from sources outside that the State.
Appears in 2 contracts
Samples: Double Taxation Convention, Double Taxation Convention
Students. Payments which a student student, apprentice or business apprentice trainee who is or was immediately before visiting a one of the Contracting State States, a resident of the other Contracting State and who is present in the 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 first-mentioned State, provided that such payments arise are made to him from sources outside that State.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice ap- prentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present pre- sent in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenancemaintenan- ce, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Tax Treaty, Tax Treaty
Students. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a Contracting State State, a resident of the other Contracting State and who is present in the first-mentioned firstmentioned 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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. 1. Payments which a student or business apprentice 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 apprentice referred to in paragraph 1 shall, in addition be entitled during such education or training to
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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, State provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
Students. Payments which a student or business apprentice 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 training, shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a Contracting State State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his that individual's education or training receives for the purpose of his that individual's maintenance, education or training shall not be taxed in that State, provided that if such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Income Tax Convention, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that the first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice apprentice, 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.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a Contracting State 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 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 Contracting State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. Payments which a student or business apprentice who is is, or was immediately before visiting a Contracting State 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 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.
Appears in 1 contract
Samples: Convention to Avoid Double Taxation
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in n 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.
Appears in 1 contract
Students. Payments which a student or business apprentice 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-mentioned State solely for the purpose of his that individual's education or professional training receives for the purpose of his that individual's maintenance, education or professional training shall not be taxed in that State, provided that if such payments arise from sources outside that State.
Appears in 1 contract
Samples: Income Tax Convention
Students. Payments which a student student, apprentice or business apprentice 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 or training receives for the purpose of his maintenance, education or training shall not be taxed in that the first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 1 contract
Students. Payments which a student student, apprentice or business apprentice trainee who is is, or was was, immediately before visiting a Contracting State State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his that individual's education or training receives for the purpose of his that individual's maintenance, education or training shall not be taxed in that State, provided that if such payments arise from sources outside that State.
Appears in 1 contract
Students. Payments which a student or business apprentice 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 firstmentioned 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.
Appears in 1 contract
Students. Payments Payment which a student or business apprentice 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 is education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments payments, directly connected whit such education or training, arise from sources outside that State.
Appears in 1 contract
Students. Payments which a student or business apprentice 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.
Appears in 1 contract
Students. Payments which a student or business apprentice who is is, or was immediately before visiting a Contracting State State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his that individual's education or training receives for the purpose of his that individual's maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Appears in 1 contract
Students. Payments which a student or business apprentice 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.
Appears in 1 contract
Students. Payments which a student student, apprentice or business apprentice trainee who is is, or was immediately before visiting a Contracting State State, a resident of the other Contracting State and who is present in the first-mentioned firstmentioned State solely for the purpose of his that individual's education or training receives for the purpose of his that individual's maintenance, education or training shall not be taxed in that State, provided that if such payments arise from sources outside that State.
Appears in 1 contract
