STUDENTS AND APPRENTICES. Payments which 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-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.
STUDENTS AND APPRENTICES. A student or apprentice who is present in a Contracting State solely for the purpose of that student or apprentice’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 received from outside that first-mentioned State for the purposes of that student or apprentice’s maintenance, education or training.
STUDENTS AND APPRENTICES. Where 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- mentioned State solely for the purpose of his education or training, any payments received 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.
STUDENTS AND APPRENTICES. 1. Payments which a 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 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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student, business apprentice or trainee described in paragraph 1 shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the State which he is visiting.
STUDENTS AND APPRENTICES. 1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State solely as a student at a university, college, school or other similar educational institution which is recognised in that other State or as a business or technical apprentice therein for a period not exceeding five years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on:
(a) all remittances from abroad for the purposes of his maintenance, education or training;
(b) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State with a view to supplement the resources available to him for such purposes; and
(c) any income which arises or accrues to him outside that other State.
2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by the Government of either State for a period not exceeding five years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on:
(a) the amount of such grant, allowance or award;
(b) all remittances from abroad for the purposes of his maintenance, education or training;
(c) any remuneration not exceeding the sum of 0000 Xxxxxx Xxxxxx dollars or its equivalent sum in Singapore or Pakistan currency during any calendar year, or such amount as may be agreed from time to time between the competent authorities of the Contracting States, for personal services rendered in that other State provided such services are performed in connection with his study, research or training or are incidental thereto; and
(d) any income which arises or accrues to him outside that other State.
3. Any individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State ...
STUDENTS AND APPRENTICES. 1. Payments which a student 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. In respect of grants, scholarships and remuneration from employment not covered by paragraph 1, a student or apprentice referred to in paragraph 1 shall, in addition be entitled during such education or training to the same exemptions, relieves or reductions in respect of taxes available to residents of the Contracting State which he is visiting.
STUDENTS AND APPRENTICES. 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 that other Contracting State solely for the purpose of his education or training shall be exempt from tax in that other State on:
(a) payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and
(b) remuneration from employment in that other State, in an amount not exceeding US $1000 or its equivalent amount during any fiscal year, as the case may be, provided that such employment is directed to his studies or is undertaken for the purpose of his maintenance.
STUDENTS AND APPRENTICES. An individual 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 as a student at a recognized university, college, school or other similar recognized educational institution in the first-mentioned State or as a business or technical apprentice therein, for a period not exceeding five consecutive years from the date of his first arrival in the first- mentioned State in connection with that visit, shall be exempt from tax in that first-mentioned State on:
(a) all remittances from abroad for the purposes of his maintenance, education or training; and
(b) any remuneration for personal services rendered in the first-mentioned State, provided that the remuneration constitutes earnings necessary for his maintenance, the amount of which may be agreed between the competent authorities periodically.
STUDENTS AND APPRENTICES. 1. An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State solely as a student at a recognized university, college, school or other similar recognized educational institution in that other State or as a business or technical apprentice therein, for a period not exceeding 5 years from the date of his first arrival in that other State in connection with that visit, shall be exempt from tax in that other State on—
(a) all remittances from abroad for the purposes of his maintenance, education or training; and
(b) any remuneration not exceeding U.S. $2,500 for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes.
2. An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either State or from a scientific, educational, religious or charitable organization or under a technical assistance programme entered into by the Government of either State for a period not exceeding three years from the date of his first arrival in that other State in connection with that visit shall be exempt from tax in that other State on—
(a) the amount of such grant, allowance or award;
(b) all remittances from abroad for the purposes of his maintenance, education or training; and
(c) any remuneration not exceeding U.S. $2,500 in respect of services in that other State provided the services are performed in connection with his study, research or training or are incidental thereto.
3. An individual who is a resident of one of the States immediately before making a visit to the other State and is temporarily present in the other State solely as an employee of, or under contract with, the Government or an enterprise of the first- mentioned State solely for the purpose of acquiring technical, professional or business experience for a period not exceeding 12 months from the date of his first arrival in the other State in connection with that visit shall be exempt from tax in that other State on—
(a) all remittances from abroad for the purposes of his maintenance, education or training; and
(b) any remuneration not exceeding U.S. $2,500 for personal services rendered in that other State provided such services are...
STUDENTS AND APPRENTICES. (1) Payments which 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-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) Remuneration which a student or business apprentice who is or was formerly a resident of a Contracting State derives from an employment which he exercises in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned shall not be taxed in that other State if the employment is directly related to his studies or apprenticeship carried out in the first-mentioned State.
