Common use of Students Clause in Contracts

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: Agreement, Agreement, South African Revenue

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Students. 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 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 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.on:

Appears in 3 contracts

Samples: www.rs.ge, Georgia Double Taxation Agreement, www.mof.ge

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: Agreement, www.legislation.gov.au, www.sars.gov.za

Students. (1) 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: Kenya Double Taxation Agreement, Kenya Double Taxation Agreement, Kenya Double Taxation Agreement

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: www.hacienda.gob.es, internationaltaxtreaty.com

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: www.mof.gov.sa, www.mof.gov.sa

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: cacollege.co.za, cacollege.co.za

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: South African Revenue, static.pmg.org.za

Students. 1. 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 a Contracting the first-mentioned State solely for the purpose of that individual’s education or his education, 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 that first-mentioned State on the following payments arising from sources outside that first-mentioned State or income received or derived by him for the purposes purpose of that individual’s his maintenance, education or training.:

Appears in 2 contracts

Samples: Agreement, Taxation Avoidance Agreement

Students. 1. A student or business apprentice who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in a Contracting that other 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 Statetraining, shall be exempt from tax in the first-mentioned that other State on payments arising from sources outside that first-mentioned State for the purposes of that individual’s maintenance, education or training.on:

Appears in 2 contracts

Samples: www.mof.gov.sa, gstc.gov.sa

Students. 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 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 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.on:

Appears in 2 contracts

Samples: Agreement, Double Taxation Agreement

Students. A student or student, business apprentice or trainee who is or was immediately before visiting a Contracting State a resident of the other 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 the first-mentioned that first -mentioned State on the following payments arising from sources outside that first-mentioned State of income received or derived by him for the purposes purpose of that individual’s his maintenance, education or training.:

Appears in 1 contract

Samples: internationaltaxtreaty.com

Students. 1 -- A student or business apprentice who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in a Contracting that other 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 Statetraining, shall be exempt from tax in the first-mentioned that other State on payments arising from sources outside that first-mentioned State for the purposes of that individual’s maintenance, education or training.on:

Appears in 1 contract

Samples: internationaltaxtreaty.com

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 the first-mentioned that Contracting State on payments arising from sources outside that first-mentioned State for the purposes of that individual’s maintenance, education or training.on:

Appears in 1 contract

Samples: internationaltaxtreaty.com

Students. 1. A student or student, business apprentice or trainee who is present in a Contracting State solely for the purpose of that individual’s his education or training and who is, or was immediately before being so present washis stay in that State, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State on in respect of payments arising received for the purpose of his maintenance, education or training provided that such payments are made to him from sources outside that first-mentioned State for the purposes of that individual’s maintenance, education or trainingState.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Students. A student or business apprentice who is temporarily 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 maintenance, education the student's maintenance or trainingeducation.

Appears in 1 contract

Samples: cdn.ymaws.com

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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 the first-mentioned that Contracting State on payments arising from sources outside that first-mentioned State for the purposes of that individual’s maintenance, education or training.on:

Appears in 1 contract

Samples: www.hacienda.gob.es

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 State on payments arising received from sources outside that first-mentioned State for the purposes of that individualthe student’s maintenance, education maintenance or trainingeducation.

Appears in 1 contract

Samples: Important Notice

Students. A student or business apprentice who is temporarily 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 firstmentioned State on payments arising received from sources outside that first-mentioned firstmentioned State for the purposes of that individual’s maintenance, education the student's maintenance or trainingeducation.

Appears in 1 contract

Samples: Agreement

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

Samples: internationaltaxtreaty.com

Students. A student or business apprentice who is present in a Contracting State solely for the purpose purposes of that individual’s his education or training and who is, or was immediately before being so present washis stay in that State, a resident of the other Contracting State, shall be exempt from tax in the first-first- mentioned Contracting State on payments arising from sources outside that first-mentioned State for the purposes of that individual’s maintenance, education or training.on:

Appears in 1 contract

Samples: www.treasury.go.ke

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: www.sars.gov.za

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.

Appears in 1 contract

Samples: www.sars.gov.za

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: internationaltaxtreaty.com

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.

Appears in 1 contract

Samples: www.sii.cl

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

Samples: www.emta.ee

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