Common use of Students Clause in Contracts

Students. 1. Payments which a student or 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. 2. Payments received by the student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other State, provided the services are connected with education or training and are necessary for maintenance purposes.

Students. 1. Payments which a student or 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. 2. Payments received by the student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other State, provided State for a period officially required by the services are connected with education or training and are necessary educational authority for maintenance purposesthe completion of the study.

Students. 1. Payments which a student or 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. 2. Payments received by the student, trainee 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 and which constitute remuneration in respect of services performed in that other the first mentioned Contracting State are not taxable in that other the first mentioned State, provided that the services are connected with his education or training and are necessary for maintenance purposes.

Students. 1. Payments which a student or 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. 2. Payments received by the student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other the first-mentioned State, during a reasonable period of time for such an education or training provided that the services are connected with such education or training and are remuneration in respect of services does not exceed the amount necessary for maintenance purposeshis maintenance, education or training.

Students. 1. Payments which a student or 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. 2. Payments received by the student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other the first-mentioned Contracting State are not taxable in that other State, provided the services are connected with education or training and are necessary for maintenance purposestraining.

Students. 1. Payments which a student or student, 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. 2. Payments received by the a student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other State, State for a period of 4 years for the student and 2 years for the trainee or apprentice provided the services are connected with education or training and are necessary for maintenance purposes.

Students. (1. ) Payments which a student or 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 first-mentioned State, provided that such payments arise from sources outside that State. (2. Payments received by the student, ) Remuneration 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 first-mentioned Contracting State solely for the purpose of his education or training and which constitute remuneration derives from services rendered in respect of services performed the first-mentioned Contracting State shall not be taxed in that other State unless it exceeds the exemption or allowance provided under the law of that Contracting State are not taxable in that other State, provided the services are connected with education or training and are necessary for maintenance purposes.

Students. 1. Payments which a student or 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. 2. Payments received by the student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other the first-mentioned State, during a reasonable period of time for such an education or training provided that the services are connected with such education or training and are remuneration in respect of services does not exceed the amount necessary for maintenance purposeshis maintenance, education or training.

Students. 1. Payments which a student or trainee or an 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. 2. Payments received by Notwithstanding the student, trainee provisions of Articles 14 and 15 a student or an 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 and which constitute remuneration shall not be taxed in the first State in respect of remuneration for services performed rendered in that other Contracting State are not taxable in that other the first State, provided that the services are connected in connection with education his studies or training and are or the remuneration of the services constitutes earnings necessary for maintenance purposeshis maintenance, studies and training.

Students. 1. Payments which a student or 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 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. 2. Payments received by the student, trainee 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 and which constitute remuneration in respect of services performed in that other the first mentioned Contracting State are not taxable in that other the first mentioned State, provided that the services are connected with his education or training and are necessary for maintenance purposes.

Students. 1. Payments which a student student, business apprentice or 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. 2. Payments received by the student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other State, provided the services are connected with education or training and are necessary for maintenance purposes.

Students. 1. Payments which a student or business apprentice or trainee or apprentice who is or was immediately before visiting a Contracting State Sate 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. 2. Payments received by the student, business apprentice or 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other State, provided the services are connected with education or training and are necessary for maintenance purposes.

Students. 1. Payments which a student or trainee or business apprentice who is or was immediately before visiting a Contracting State a resident of one Contracting State immediately before moving to 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 Contracting State, provided that such payments arise from sources outside that Contracting State. 2. Payments received by Notwithstanding the studentprovisions of Articles 14 and 15, trainee the remuneration which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of one Contracting State immediately before moving to the other Contracting State State, and who is present remains in the first mentioned Contracting that State solely for the purpose of his education or training and which constitute remuneration training, receives in respect of services performed rendered in that other the second Contracting State are not taxable in provided that other State, provided the such services are connected with education related to his studies or his training and are or if the remuneration of said services is necessary in order to supplement the funds which he has for maintenance purposeshis support.

Students. 1. Payments which a student or 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 State, provided that such payments arise are made to him from sources outside that State. 2. Payments received by Notwithstanding the studentprovisions of paragraph 1, trainee remuneration 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 and which constitute remuneration in respect of derives from services performed rendered in that other Contracting State are shall not taxable be taxed in that other State, State provided the that such services are connected in connection with his education or training and are or that the remuneration of such services is necessary to supplement the resources available to him for maintenance purposesthe purpose of his maintenance.

Students. 1. Payments which a student or student, 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. 2. Payments received by the a student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other first mentioned Contracting State are not taxable in that other State, provided the services are connected with education or training and are necessary for maintenance purposes.

Students. 1. Payments which a student or 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 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. 2. Payments received by the student, trainee 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 and which constitute remuneration in respect of services performed in that other the first mentioned Contracting State are not taxable in that other the first mentioned State, provided that the services are connected with his education or training and are necessary for maintenance purposes.

Students. 1. Payments which a student or 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 State, provided that such payments arise from sources outside that State. 2. Payments received by Notwithstanding the studentprovisions of paragraph 1, trainee remuneration 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 and which constitute remuneration in respect of derives from temporary services performed rendered in that other Contracting State are shall not taxable be taxed in the other State provided that other State, provided the such services are connected in connection with his education or training and are or that remuneration of such services is necessary to supplement the resources available to him for maintenance purposesthe purposes of his maintenance.

Students. 1. Payments which a student or 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 are from sources outside that State. 2. Payments received by Notwithstanding the studentprovisions of Articles 14 and 15, trainee remuneration 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 first-mentioned Contracting State solely for the purpose of his education or training and which constitute remuneration training, derives in respect of services performed rendered in that other Contracting the first mentioned State are shall not taxable be taxed in that other the first-mentioned State, provided the that such services are connected in connection with his education or training and are or that the remuneration of such services is necessary to supplement the resources available to him for maintenance purposesthe purpose of his maintenance.

Students. 1. Payments which a student or 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-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. 2. Payments received by the student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other State, provided the services are connected with education or training and are necessary for maintenance purposes.

Students. 1. Payments which a student or 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. 2. Payments received by the student, 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 Contracting State solely for the purpose of his education or training and which constitute remuneration in respect of services performed in that other Contracting State are not taxable in that other the first-mentioned State, during a reasonable period of time for such an education or training provided that the services are connected with such education or training and are trainingand remuneration in respect of services does not exceed the amount necessary for maintenance purposeshis maintenance, education or training.

Students. 1. Payments which made to a student or professional or trainee or apprentice who is or was immediately before visiting directly prior to the visit of a Contracting State a resident of the other Contracting State and who which is present in the first-mentioned State solely only for the purpose of his education or training receives shall not be taxed for the purpose of his maintenancesubsistence, education or training shall not be taxed in that State, such Contracting State provided that such payments arise from sources outside that Contracting State. 2. Payments received by the student, made to a student or professional or trainee or apprentice who is or was immediately before visiting directly prior to the visit of a Contracting State a resident of the other Contracting State and who which is present in the first mentioned Contracting that other State solely only for the purpose of his education or training and which constitute constitutes remuneration in respect of services performed rendered in that other Contracting State are Shall not taxable be taxed in that other State, provided the services are connected with education or training and are necessary for maintenance purposes.