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 392 contracts
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.
Appears in 67 contracts
Samples: Agreement, Double Taxation Agreement, mof.ge
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 56 contracts
Samples: api-portal.gov.uz, www.mof.ge, mof.ge
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.
Appears in 52 contracts
Samples: Artistes and Sportsmen, factura.soliq.uz, ujp.gov.mk
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 48 contracts
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 17 contracts
Samples: Convention, Agreement, www.vmi.lt
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: Taxation Avoidance Agreement, www.nalog.ru, 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, 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 13 contracts
Samples: Agreement, Agreement, Double Taxation Agreement
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 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 12 contracts
Samples: www.mof.gov.sa, Agreement, Taxation Avoidance Agreement
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 12 contracts
Samples: Agreement, archive.treasury.gov.au, archive.treasury.gov.au
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
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
Students. 1. 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 11 contracts
Samples: www.cottgroup.com, soliq.uz, www.mof.gov.sa
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: mof.ge, www.hacienda.gob.es, Agreement
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 9 contracts
Samples: app.parlamento.pt, app.parlamento.pt, app.parlamento.pt
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: old.mf.gov.md, internationaltaxtreaty.com, app.parlamento.pt
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: expatsmagazine.org, Double Tax Agreement, Double Taxation Avoidance Agreement Between Malaysia And
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: Agreement, Agreement, taxpolicy.ird.govt.nz
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 7 contracts
Students. 1. Payments which a student or business apprentice trainee who is or was immediately before visiting a Contracting State a resident of the other a Contracting State and who is present in the first-mentioned other Contracting State solely for the purpose of his education or training vocational or occupational training, receives for the purpose of his maintenance, education or training shall not be taxed taxable in that other State, provided that such the payments arise are transferred from sources outside that other State.
Appears in 7 contracts
Samples: www.mof.gov.sa, zatca.gov.sa, zatca.gov.sa
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, Agreement, istracomaus.files.wordpress.com
Students. 1. 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 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 6 contracts
Samples: Agreement, Taxation Agreement, Agreement
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: www.iras.gov.sg, www.iras.gov.sg, Taxation Avoidance Agreement
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: kgd.gov.kz, internationaltaxtreaty.com, www.vmi.lt
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: Agreement, Double Taxation Avoidance Agreement, 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 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 6 contracts
Students. 1. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State formerly a resident of the other a Contracting State and who is present in the first-mentioned other 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 other State, provided that such payments arise are made to him from sources outside that other State.
Appears in 5 contracts
Samples: Double Taxation Agreement, Taxation Avoidance Agreement, internationaltaxtreaty.com
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 5 contracts
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
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 5 contracts
Samples: www.firs.gov.ng, www.orandcconsultants.com, aopsglobal-ng.com
Students. 1. 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 5 contracts
Samples: Agreement, Agreement, Treaty Series 2016
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: Agreement, assets.publishing.service.gov.uk, www.frcs.org.fj
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 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 5 contracts
Samples: kgd.gov.kz, www.ris.bka.gv.at, www.ris.bka.gv.at
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: wdocs-pub.chd.lu, internationaltaxtreaty.com, botswanalaws.com
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
Students. 1. 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 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: zatca.gov.sa, zatca.gov.sa, zatca.gov.sa
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 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 4 contracts
Samples: Agreement, taxpolicy.ird.govt.nz, internationaltaxtreaty.com
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: www.spenceclarke.com, www.incometaxindia.gov.in, internationaltaxtreaty.com
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 the first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, internationaltaxtreaty.com, Agreement
Students. 1. 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 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 Contracting State, provided that such payments arise from sources outside that the first-mentioned Contracting State.
Appears in 4 contracts
Samples: www.mof.gov.sa, zatca.gov.sa, www.mof.go.jp
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: www.revenue.ie, Agreement, www.vmi.lt
Students. 1. Payments which a student or business apprentice trainee who is or was a resident of a Contracting State immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned other 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 taxable in that other State, provided that such the payments arise are transferred from sources outside that other State.
Appears in 4 contracts
Samples: www.mof.gov.sa, www.mof.gov.sa, www.mof.gov.sa
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: gstc.gov.sa, app.parlamento.pt, internationaltaxtreaty.com
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: www.bundeskanzleramt.gv.at, www.parlament.gv.at, www.bundeskanzleramt.gv.at
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.
Appears in 4 contracts
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
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.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, Agreement, sfs.md
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, www.sinoptic.ch, internationaltaxtreaty.com
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, www.econ-e.gr, www.econ-e.gr
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: Agreement, Agreement, Taxation Avoidance Agreement
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
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: cdi.mecon.gob.ar, www.ciat.org, tpguidelines.com
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: www.vmi.lt, www.emta.ee, www.rahandusministeerium.ee
Students. 1. 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 taxable in that State, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: www.vmi.lt, internationaltaxtreaty.com, www.rahandusministeerium.ee
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, www.taxpolicy.ird.govt.nz, Agreement
Students. 1. 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 3 contracts
Students. 1. Payments which a student or business apprentice who is or was immediately before visiting present in 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 and who is or was immediately before such visit a resident of the other Contracting State received for the purpose of his maintenance, education or training shall not be taxed in that the first-mentioned Contracting State, provided that such payments arise are made to him from sources outside that State.
Appears in 3 contracts
Samples: Taxation Agreement, internationaltaxtreaty.com, internationaltaxtreaty.com
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-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: gstc.gov.sa, auditors.am, auditors.am
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, assets.gov.ie, taxpravo.ru
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, Tax Agreement, internationaltaxtreaty.com
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: archive.treasury.gov.au, internationaltaxtreaty.com, www.aph.gov.au
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: Agreement, soliq.uz, www.sii.cl
Students. 1. 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, for a period not exceeding 6 years, provided that such payments arise from sources outside that State.
Appears in 3 contracts
Samples: www.mof.gov.sa, zatca.gov.sa, internationaltaxtreaty.com
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 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 3 contracts
Samples: Double Taxation Agreement, Agreement, 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
Students. 1. 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 3 contracts
Samples: Agreement, Taxation Avoidance Agreement, Agreement
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: Agreement, Agreement, internationaltaxtreaty.com
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: www.onshore-companies.com, www.finanze.it, internationaltaxtreaty.com
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: ngmszakmaiteruletek.kormany.hu, Agreement, archiv.llv.li
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
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 3 contracts
Samples: www.hacienda.gob.es, Barbados Double Taxation Agreement, internationaltaxtreaty.com
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: Tax Agreement, Agreement, Taxation Avoidance Agreement
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: www.revenue.ie, internationaltaxtreaty.com, www.dfa.ie
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: Agreement, Agreement, internationaltaxtreaty.com
Students. Payments which a student or business trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the ARTICLES 20 AND 21 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: www.finanze.it, www.un.org
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
Students. 1. 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 2 contracts
Samples: zatca.gov.sa, www.mof.gov.sa
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: internationaltaxtreaty.com, dgi.mef.gob.pa
Students. 1. Payments which received for the purpose of maintenance, education, or training by 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: Taxation Avoidance Agreement, internationaltaxtreaty.com
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: www.hacienda.gob.es, Double Taxation Avoidance Agreement
Students. 1. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State national of a resident of the other Contracting State and who is present in the first-mentioned other 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 other State, provided that such payments arise from sources outside that other State.
Appears in 2 contracts
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: Agreement, Taxation Avoidance Agreement
Students. 1. (a) 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 education, study or training research shall not be taxed in that Contracting State, provided that such payments arise from sources outside that State.that:
Appears in 2 contracts
Samples: www.mofa.go.jp, www.mof.go.jp
Students. 1. 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 2 contracts
Samples: tap.mk.gov.lv, tap.mk.gov.lv
Students. Payments 1. Payment 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 payment arise from sources outside that State.
Appears in 2 contracts
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: internationaltaxtreaty.com, dgi.mef.gob.pa
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, the first-mentioned State provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com
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 first-mentioned State, provided that such payments arise from sources outside that State.
Appears in 2 contracts
Samples: www.mof.gov.sa, www.mof.gov.sa
Students. 1. 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 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
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: internationaltaxtreaty.com, www.sii.cl
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 2 contracts
Samples: Agreement, internationaltaxtreaty.com
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
Students. 1. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State formerly a resident of the other a Contracting State and who is present in the first-mentioned other Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, 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 2 contracts
Samples: Agreement, www.ncilawgroup.com
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.
Appears in 2 contracts
Samples: www.qfc.qa, internationaltaxtreaty.com
Students. (1) 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
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: www.survivefrance.com, www.aph.gov.au
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: Double Taxation Avoidance Agreement, internationaltaxtreaty.com
Students. 1. 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 2 contracts
Samples: zatca.gov.sa, internationaltaxtreaty.com
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
