Students. A student or business apprentice who is present in a Contracting State solely for the purpose of that individual’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments arising from sources outside that first-mentioned State for the purposes of that individual’s maintenance, education or training.
Appears in 4 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. 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 a the first-mentioned Contracting State solely for the purpose of that individual’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments arising from sources outside that first-mentioned Contracting State for the purposes of that individual’s maintenance, education or training.on:
Appears in 3 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Students. A student or business apprentice who is temporarily present in a Contracting State solely for the purpose of that individualthe student’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned firstmentioned State on payments arising received from sources outside that first-mentioned firstmentioned State for the purposes of that individualthe student’s maintenance, education maintenance or trainingeducation.
Appears in 3 contracts
Samples: International Tax Agreements, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
Students. A student Students or business apprentice apprentices who is are present in a Contracting State solely for the purpose of that individual’s their education or training and who is, are‚ or immediately before being so present was, a resident were residents of the other Contracting State, ‚ shall be exempt from tax in the first-mentioned State on payments arising received from sources outside that first-mentioned State for the purposes purpose of that individual’s their maintenance, ‚ education or training.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. 1. A student or business apprentice who is present in a Contracting State solely for the purpose of that individualthe student’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on payments arising received from sources outside that first-mentioned Contracting State for the purposes of that individualthe student’s maintenance, education or training.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. A student Students or business apprentice apprentices who is are present in a Contracting State solely for the purpose of that individual’s their education or training and who isare, or immediately before being so present was, a resident were residents of the other Contracting State, shall be exempt from tax in the first-mentioned firstmentioned State on payments arising received from sources outside that first-mentioned firstmentioned State for the purposes purpose of that individual’s their maintenance, education or training.
Appears in 2 contracts
Samples: Double Taxation Agreement, Convention for the Avoidance of Double Taxation
Students. A student Students or business apprentice apprentices who is are present in a Contracting State solely for the purpose of that individual’s their education or training and who isare, or immediately before being so present was, a resident were residents of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments arising received from sources outside that first-mentioned State for the purposes purpose of that individual’s their maintenance, education or training.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
Students. A student Students or business apprentice apprentices who is are present in a Contracting State solely for the purpose of that individual’s their education or training and who isare, or immediately before being so present waswere, a resident residents of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on payments arising received from sources outside that first-mentioned Contracting State for the purposes of that individual’s their maintenance, education or training.
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Students. 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 a Contracting the first-mentioned State solely for the purpose of that individual’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in that Contracting State on:
a) payments received from abroad for the first-mentioned State on payments arising purpose of his maintenance, education or training;
b) scholarships, grants, allowances, and awards from sources outside that first-mentioned State governmental, scientific, literary or educational organizations for the purposes of that individual’s his maintenance, education or training.
Appears in 1 contract
Samples: Income and Capital Tax Convention
Students. A student student, an apprentice or business apprentice a trainee who is present in a Contracting State solely for the purpose of that individual’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, State shall be exempt from tax in the first-mentioned State on payments arising received from sources outside that first-mentioned State for the purposes purpose of that individual’s his maintenance, education or training.
Appears in 1 contract
Students. A student or business apprentice who is present in a Contracting State solely for the purpose of that individualthe student’s education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments arising received from sources outside that first-mentioned State for the purposes of that individualthe student’s maintenance, education or training.
Appears in 1 contract
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
Students. 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 a Contracting the first- mentioned State solely for the purpose of that individual’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in that Contracting State on:
a) payments received from abroad for the first-mentioned State on payments arising purpose of his maintenance, education or training;
b) scholarships, grants, allowances, and awards from sources outside that first-mentioned State governmental, scientific, literary or educational organizations for the purposes of that individual’s his maintenance, education or training.
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Students. (1) A student student, apprentice or business apprentice trainee who is present in a Contracting State solely for the purpose of that individual’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments arising received from sources outside that first-mentioned State for the purposes purpose of that individual’s his maintenance, education or and training.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
Students. A student or business apprentice who is present in a Contracting State solely for the purpose of that individual’s the student's education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on payments arising received from sources outside that first-mentioned State for the purposes of that individual’s the student's maintenance, education or training.
Appears in 1 contract
Samples: Income and Capital Tax Agreement
Students. A student or business apprentice trainee who is temporarily present in a Contracting State solely for the purpose of that individual’s his education or training and who is, or immediately before being so present was, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State during the normal duration of his education or training on payments arising received from sources outside that first-mentioned State for the purposes purpose of that individual’s his maintenance, education or training.
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Students. A student Students or business apprentice apprentices who is are present in a Contracting State solely for the purpose of that individual’s their education or training and who isare, or immediately before being so present was, a resident were residents of the other Contracting State, shall be exempt from tax in the first-first- mentioned State on payments arising received from sources outside that first-mentioned State for the purposes purpose of that individual’s their maintenance, education or training.
Appears in 1 contract
