Common use of Students Clause in Contracts

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 30 contracts

Samples: Agreement, Agreement, Agreement

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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, Agreement Between Jersey, 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, Agreement, 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: Agreement, Agreement, 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 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: www.gov.gg, archive.treasury.gov.au, 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 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, Agreement, 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 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 6 contracts

Samples: Agreement, Agreement, Agreement

Students. 1. Payments which a student or business trainee 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 5 contracts

Samples: Agreement, Agreement, Agreement

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: Agreement, Agreement, 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, Agreement, www.legco.gov.hk

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, Agreement, 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 temporarily present in the first-mentioned Contracting 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 Contracting Party, provided that such payments arise from sources outside that Contracting Party.

Appears in 3 contracts

Samples: Agreement, taxpolicy.ird.govt.nz, www.mfem.gov.ck

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, 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 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: Agreement, Agreement

Students. 1. 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 2 contracts

Samples: Agreement, www.legco.gov.hk

Students. Payments which a student student, an apprentice or a 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 1 contract

Samples: 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 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: internationaltaxtreaty.com

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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

Samples: 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 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 that Party, provided that such payments arise from sources outside that Party.

Appears in 1 contract

Samples: www.aph.gov.au

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 pur- pose 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: 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

Samples: www.llv.li

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: 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: Hong Kong Double Taxation Agreement and Protocol

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, Party provided that such payments arise from sources outside that Party.

Appears in 1 contract

Samples: Treaty Series

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 by that Party, provided that such payments arise from sources outside that Party.. CHAPTER IV

Appears in 1 contract

Samples: Agreement

Students. Payments which a student or business apprentice who is or was immediately before visiting a Contracting Party 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 by that Party, provided that such payments arise from sources outside that Party.

Appears in 1 contract

Samples: www.gov.je

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

Samples: Agreement

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

Samples: Agreement

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