Students. Payments which a student who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his education receives for the purpose of his maintenance or education shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 33 contracts
Samples: Inland Revenue (Double Taxation Relief With Respect to Taxes on Income and Prevention of Tax Evasion and Avoidance) Order, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-first- mentioned Party solely for the purpose of his education or training receives for the purpose of his maintenance maintenance, education or education training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 21 contracts
Samples: Agreement for the Avoidance of Double Taxation on Individuals, Agreement for the Avoidance of Double Taxation on Individuals, Double Taxation Agreement
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his education or training receives for the purpose of his maintenance maintenance, education or education training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 18 contracts
Samples: Agreement for the Elimination of Double Taxation, Double Taxation Agreement, Double Taxation Agreement
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his education or training receives for the purpose of his maintenance maintenance, education or education training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 12 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance 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 Party a resident of the other Contracting Party and who is temporarily present in the first-mentioned Party solely for the purpose of his their education or training, receives for the purpose of his maintenance their maintenance, education or education training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 10 contracts
Samples: Agreement for the Allocation of Taxing Rights and Mutual Agreement Procedure, Tax Agreement, Agreement for the Allocation of Taxing Rights and Mutual Agreement Procedure
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Contracting Party solely for the purpose of his education or training receives for the purpose of his maintenance maintenance, education or education training shall not be taxed in that Contracting Party, provided that such payments arise from sources outside that Contracting Party.
Appears in 8 contracts
Samples: Double Taxation Relief Agreement, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
Students. Payments which a student who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his education or training receives for the purpose of his maintenance maintenance, education or education training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 7 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion, Inland Revenue (Double Taxation Relief) Order, Agreement 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 Party a resident of in the other Contracting Party Party, and who is present in the first-mentioned Party solely for the purpose of his education or training, receives for the purpose of his maintenance maintenance, education or education training, shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 4 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
Students. Payments which a student or trainee who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his education or training receives for the purpose of his maintenance maintenance, education or education training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 3 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Double Taxation Relief Agreement
Students. Payments which a student who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Contracting Party solely for the purpose of his education receives for the purpose of his maintenance or education shall not be taxed in that the first-mentioned Contracting Party, provided that such payments arise from sources outside that the first-mentioned Contracting Party.
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 who is is, or was immediately before visiting a Contracting Party Party, a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his that individual’s education receives for the purpose of his that individual’s maintenance or education shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, 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 who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is temporarily present in the first-first- mentioned Party solely for the purpose of his their education or training receives for the purpose of his maintenance their maintenance, education or education training shall not be taxed in by that Party, provided that such payments arise from sources outside that Party.
Appears in 2 contracts
Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement
Students. Payments which a student who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-first- mentioned Party solely for the purpose of his education receives for the purpose of his maintenance or education shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 1 contract
Samples: Double Taxation Agreement
Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-first- mentioned Party solely for the purpose of his education or training receives for the purpose of his maintenance maintenance, education or education training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 1 contract
Students. Payments which a student who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his the student’s education receives for the purpose of his maintenance the student’s mainten- ance or education shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 1 contract
Samples: Double Tax Agreement
Students. Payments which a student who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his the student’s education receives for the purpose of his the student’s maintenance or education shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 1 contract
Students. Payments which a student student, trainee or business apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party Party, and who is present in the first-mentioned Party solely for the purpose of his education or training, receives for the purpose of his maintenance maintenance, education or education training, shall not be taxed taxable in that Party, provided that such payments arise from sources outside that Party.
Appears in 1 contract
Students. Payments which a student or apprentice who is or was immediately before visiting a Contracting Party a resident of the other Contracting Party and who is present in the first-mentioned Party solely for the purpose of his education or training receives for the purpose of his maintenance maintenance, education or education training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.
Appears in 1 contract
Samples: Double Taxation Agreement
